Item
4.01
Changes in Registrant's Certifying Accountant.
On
November 17, 2008, Tarvaran, Askelson & Company, LLP ("Tarvaran, Askelson
& Company, LLP") was appointed as the independent auditor for 310 Holdings,
Inc., Inc. (the "Company") commencing with the quarter ending September 30,
2008, and Moore & Associates Chartered. ("Moore & Associates") were
dismissed as the independent auditors for the Company and notified as of
November 18 2008. The decision to dismiss Moore & Associates auditors was
approved by the Board of Directors on November 17 2008.
The
report of Moore & Associates on the financial statements for the most recent
fiscal years did not contain any adverse opinion or disclaimer of opinion or
was
qualified or modified as to uncertainty, audit scope or accounting
principles.
During
the Company's most recent interims quarter June 30, 2008 and March 31, 2008,
and
annual report for
December 31,
2007, and December 31, 2006 and the related statements of operations,
stockholders’ equity and cash flows
,
there were no "reportable events" as such term is described in Item 304(a)(1)(v)
of Regulation S-B under the Securities Exchange Act of 1934, as amended (the
"Exchange Act"), with respect to the Company. During the Company's two most
fiscal year and any subsequent interim period through the date of dismissal,
there were no disagreements with Moore & Associates on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreement, if not resolved to the satisfaction
of
Moore & Associates, would have caused it to make reference to the subject
matter of the disagreements in connection with its report.
During
the Company's most recent interims quarter June 30, 2008 and March 31, 2008,
and
annual report for
December 31,
2007, and December 31, 2006 and the related statements of operations,
stockholders’ equity and cash flows
,
the Company did not consult with Tarvaran, Askelson & Company, LLP with
respect to the Company regarding (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 financial statements, (ii) any
matter that was either the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-B under the Exchange Act and the related
instructions to Item 304 of Regulation S-B) or a "reportable event" (as such
term is described in Item 304(a)(1)(v) of Regulation S-B), or (iii) any of
the
matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-B.
There
were no consultations with Tarvaran, Askelson & Company, LLP during the
Company's two most fiscal year and any subsequent interim period, prior to
November 17, 2008, the date upon which Tarvaran, Askelson & Company, LLP was
engaged.
The
Company has furnished a copy of this Report to Moore & Associates and
requested them to furnish the Company with a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the statements made
by
the Company herein in response to Item 304(a) of Regulation S-K and, if not,
stating the respects in which it does not agree. The letter from Moore &
Associates is herby submitted as exhibit 16.1.
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