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ICNN.OB > SEC Filings for ICNN.OB > Form 8-K/A on 20-Jan-2010All Recent SEC Filings

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Form 8-K/A for INCOMING,INC.


20-Jan-2010

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits


Item 4.01 Change in Registrant's Certifying Accountant

(a) Previous independent registered public accounting firm:

On November 6, 2009, the Company dismissed Ronald R. Chadwick, P.C. ("Chadwick") as its independent registered public accounting firm, effective immediately.

Chadwick's audit report dated February 23, 2009 for the period from December 22, 2006 (inception) to November 30, 2008 contained a going concern modification. With the exception of said going concern modification, Chadwick's reports on the Company's financial statements for either of the past two years did not contain any adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. At no time during the period that Chadwick was the Company's certifying accountants were there any disagreements with the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Chadwick, would have caused Chadwick to make reference to the subject matter of such disagreements in connection with its report on the Company's financial statements.


The Company has provided Mr. Chadwick with a copy of this Report on Form 8-K/A prior to its filing with the Securities and Exchange Commission and requested that Mr. Chadwick furnish a letter addressed to the Commission stating whether or not Mr. Chadwick agrees with the statements noted above. A copy of such letter responding to that request, dated January 20, 2010, is attached as Exhibit 16.1 to this Report on Form 8-K/A.

(b) New independent registered public accounting firm

Effective November 6, 2009, the Company engaged Malone & Bailey, P.C. ("Malone & Bailey") as the Company's independent registered public accounting firm.


Item9.01 Financial Statement and Exhibits.

(d) Exhibits.

Exhibit Letter from Chadwick to the Securities and Exchange Commission Dated
16.1 January 20, 2010.


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