form8k.htm
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
8-K
CURRENT
REPORT
PURSUANT
TO SECTION 13 OR 15(d) OF THE
SECURITIES
EXCHANGE ACT OF 1934
Date
of
Report: January 29, 2008
ALLOY
STEEL INTERNATIONAL, INC.
(Exact
Name of Registrant as Specified in Charter)
DELAWARE
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000-32875
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98-0233941
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(State
or other jurisdiction of incorporation)
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Commission
File Number)
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IRS
Employer Identification No.)
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42
MERCANTILE WAY MALAGA
P.O.
BOX
3087 MALAGA DC 6945
(Address
of principal executive offices)
Registrant’s
telephone number, including area code: 61 8 9248 3188
ITEM
4.01
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CHANGES
IN REGISTRANT’S CERTIFYING ACCOUNTANT.
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On
January 29, 2008, the board of directors of Alloy Steel International Inc
received notice that Grant Thornton WA Partnership would resign as its
independent auditor. The resignation has not been the result of any
disagreements on any matter of accounting principle or practices, financial
statement disclosure, or auditing scope or procedure. A copy of the
letter of resignation is filed as an exhibit to this report.
On
January 29, 2008, the board engaged UHY Haines Norton to serve as its
independent auditor for fiscal year ending September 30, 2008.
Grant
Thornton WA Partnership was appointed by the company on December 18, 2007,
to be
its auditor for the fiscal year ending September 30, 2007 as a result of the
change in the international affiliation of the auditor noted in the Form 8-K
filed with the SEC on December 20, 2007.
Since
the
appointment of Grant Thornton WA Partnership to present, there have been no
disagreements with Grant Thornton WA Partnership on any matters of accounting
principle or practices, financial statement disclosure, auditing scope or
procedure which, if not resolved to satisfaction, would have caused them to
make
references to the subject matter in connection with their report.
In
relation to financial statements of the company for the past two years the
accountants report has not contained any adverse opinions; disclaimer of opinion
or was qualified or modified as to uncertainty, audit scope or accounting
principals.
In
addition the company believes there are no reportable events which require
disclosure as required by them 304(a)(3)(iv) B of regulation S-B.
The
company has provided Grant Thornton WA Partnership with a copy of the foregoing
statements and requested that Grant Thornton WA Partnership provide it with
a
letter addressed to the Securities and Exchange Commission stating whether
it
agrees with the preceding statements.
This
letter is filed as an exhibit to this report.
ITEM
9.01
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FINANCIAL
STATEMENTS AND EXHIBITS.
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Exhibits.
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Letter
from Grant Thornton WA Partnership to Alloy Steel International,
Inc.
dated January 29, 2008.
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Letter
from Grant Thornton WA Partnership to Securities and Exchange Commission
dated January 29, 2008.
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SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant
has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
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ALLOY
STEEL INTERNATIONAL, INC. |
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Date:
January 30, 2008
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By:
/s/ Alan Winduss |
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Name:
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Alan
Winduss
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Its:
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Chief
Financial Officer
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