UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
DC 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the
Securities
Exchange Act of 1934
Date of
report (Date of earliest event reported): March 28, 2010
REVOLUTIONARY
CONCEPTS, INC.
(Exact
Name of Registrant as Specified in its Charter)
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Nevada
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333-151177
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27-0094868
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(State
or Other Jurisdiction
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(Commission
File Number)
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(IRS
Employer
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of
Incorporation)
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Identification
No.)
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Revolutionary
Concepts, Inc.
2622
Ashby Woods Dr
Matthews,
NC 28105
(Address
of Principal Executive Offices)
Registrant's
telephone number, including area code: 704-622-6327
Check the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (
see General Instruction A.2. below):
o Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
o Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item 4.01.Changes in Registrant’s Certifying
Accountant
Dismissal of Prior
Auditor
On
October 15, 2009, Revolutionary Concepts, Inc. received a letter of resignation
from Gregory Lamb, CPA as its independent registered public
accountant The resignation of Gregory Lamb, CPA was
based on their decision discontinue its services as an independent registered
public accounting firm. The resignation was accepted and a search for
a new independent auditor began. None of the reports of Gregory Lamb,
CPA on the Company’s financial statements for the past two fiscal years or
subsequent interim period contained an adverse opinion or a disclaimer of
opinion, or was qualified or modified as to uncertainty, audit scope or
accounting principles, except that the Company’s audited financial statements
contained in its Form 10-K for the fiscal years ended December 31, 2008 and 2007
included a going concern qualification in the Company’s audited financial
statements. The reports of Gregory Lamb, CPA on the Company’s financial
statements do not include any adjustments that might result from the outcome of
uncertainty.
During
the Company’s two most recent fiscal years and any subsequent interim period
through June 30, 2009, there were no disagreements with Gregory Lamb, CPA on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to Gregory Lamb, CPA.’s
satisfaction, would have caused it to make reference to the subject matter of
the disagreement in connection with its report on the registrant’s financial
statements and there were no
"reportable event” as defined in Item
304(a)(1)(v) of Regulation S-K.
The
Company has requested that Gregory Lamb, CPA. furnish it with a letter addressed
to the Securities and Exchange Commission stating whether it agrees with the
above statements. A copy of such letter, dated March 28, 2010, is
attached to this Form 8-K as Exhibit 16.1 and is filed herewith.
Appointment
of New Auditor
On March
26, 2010 and effective immediately, the Company, upon the approval of the Board
of Directors, engaged Bongiovanni & Associates, C.P.A. (“B&A”), current
auditor for the Company, as the Company’ new independent registered public
accounting firm for the fiscal year ending December 31, 2009, and to perform
procedures related to the financial statements included in the Company’s annual
report on Form 10-K and quarterly reports on Form 10-Q, beginning with, and
including, the year ending December 31, 2009. The Company has not consulted with
B&A during its fiscal years ended December 31, 2008 and 2007, prior fiscal
year end, regarding either (i) the application of accounting principles to
a specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Company’s consolidated financial
statements, and neither a written report was provided to the Company nor oral
advice was provided that B&A concluded was an important factor considered by
the Company in reaching a decision as to the accounting, auditing or financial
reporting issue; or (ii) any matter that was either the subject of
disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-B and the
related instructions) or a reportable event (within the meaning of
Item 304(a)(1)(v) of Regulation S-K).
Item
9.01. Financial Statement and Exhibits
SIGNATURES
Pursuant
to the requirements of Section 12 of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.
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REVOLUTIONARY
CONCEPTS, INC.
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Date:
March 28, 2010
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/s/
Ronald Carter
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Name:
Ronald Carter
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Title:
Chairman and President
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