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<SEC-DOCUMENT>0001263279-10-000133.txt : 20101101
<SEC-HEADER>0001263279-10-000133.hdr.sgml : 20101101
<ACCEPTANCE-DATETIME>20101101163841
ACCESSION NUMBER:		0001263279-10-000133
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20101026
ITEM INFORMATION:		Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
FILED AS OF DATE:		20101101
DATE AS OF CHANGE:		20101101

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALL AMERICAN SPORTPARK INC
		CENTRAL INDEX KEY:			0000930245
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS RETAIL [5900]
		IRS NUMBER:				880203976
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24970
		FILM NUMBER:		101155332

	BUSINESS ADDRESS:	
		STREET 1:		6730 LAS VEGAS BOULEVARD
		STREET 2:		STE 4
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89119
		BUSINESS PHONE:		7027987777

	MAIL ADDRESS:	
		STREET 1:		5325 S VALLEY VIEW BLVD STE 4
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89118

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SAINT ANDREWS GOLF CORP
		DATE OF NAME CHANGE:	19940916
</SEC-HEADER>
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<TYPE>8-K
<SEQUENCE>1
<FILENAME>aasp8-k10262010.htm
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<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>SECURITIES AND EXCHANGE COMMISSION</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>WASHINGTON, D.C.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>FORM 8-K</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>CURRENT REPORT</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Pursuant to Section 13 of 15(d) of the</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Securities Exchange Act of 1934</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>October 26, 2010</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>------------------------------------------------</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Date of Report (date of earliest event reported)</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>ALL-AMERICAN SPORTPARK, INC.</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>----------------------------------------------------</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Exact name of Registrant as Specified in its Charter</FONT></P>
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     <TD style="TEXT-INDENT: 16px" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Nevada</FONT>&nbsp;</TD>
     <TD align=center>&nbsp;</TD>
     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>0-024970</FONT>&nbsp;</TD>
     <TD align=center>&nbsp;</TD>
     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>88-0203976</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>--------------------------------</FONT>&nbsp;</TD>
     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3></FONT></TD>
     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>------------------</FONT>&nbsp;</TD>
     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3></FONT></TD>
     <TD style="TEXT-INDENT: 2px" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>-------------------</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="TEXT-INDENT: 1px" align=center rowSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>State or Other Jurisdiction</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>of Incorporation</FONT>&nbsp;</TD>
     <TD align=center>&nbsp;</TD>
     <TD align=center rowSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Commission File</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Number</FONT>&nbsp;</TD>
     <TD align=center>&nbsp;</TD>
     <TD style="TEXT-INDENT: 2px" align=center rowSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>IRS Employer</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Identification Number</FONT>&nbsp;</TD></TR>
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     <TD align=center>&nbsp;</TD>
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<P style="MARGIN: 0px">&nbsp;</P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>6730 South Las Vegas Boulevard, Las Vegas, NV 89119</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>------------------------------------------------------------------------</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Address of Principal Executive Offices, Including Zip Code</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>(702) 798-7777</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>----------------------------------------------------------------</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Registrant's Telephone Number, Including Area Code</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>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:</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></P>
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<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>ITEM 4.02 (a) NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>On October 26, 2010, Ronald Boreta, the President and Principal Financial and Accounting Officer of All-American SportPark, Inc. (the "Company") concluded that the Company will need to restate the financial statements contained in its previously issued financial statements contained in the Company's annual report on Form 10-K for the year ended December 31, 2009 and in the Company's quarterly reports on Form 10-Q for the quarters ended March 31, 2010 and June 30, 2010. The determination was made by the President and Principal Financial and Accounting Officer following receipt by the Company of comments from the staff (the "Staff") of the Securities and Exchange Commission, and following consultation with the Company's independent registered public accounting firm. Based on the Staff's comments, the Company determined that amounts received from the Callaway Golf Company ("Callaway") unde
r its customer agreement entered into in June 2009 were not accounted for properly. The original accounting and anticipated effects of the resulting adjustments are as follows:</FONT></P>
<UL>
<LI><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>The $750,000 received from Callaway for operating expenses of the Company</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>under the customer agreement, which was originally recorded as deferred</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>marketing revenue will be restated to be an offset to the general and</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>administrative expenses of the Company. This will result in a reduction of such</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>expenses by $750,000.</FONT>
<LI><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>The $554,552 received from Callaway for range and other leasehold</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>improvements, which was originally recorded as deferred marketing revenue and</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>property and equipment will be reversed. This contribution from Callaway</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>equaled the expenditures for the property and equipment. Accordingly, this will</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>result in no value being included in the Company's balance sheet for such</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>leasehold and range improvements.</FONT>
<LI><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>As a result of the elimination of deferred marketing revenue, the Company's</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>revenues will be decreased by the amount of amortized marketing revenue that</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>was recorded in each respective period. In addition, depreciation expense related</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>the property and equipment will be reduced in each respective period.</FONT> </LI></UL>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>The Company does not have an audit committee. As noted above, the Company discussed the matters set forth herein with the Company's independent registered public accounting firm.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>The Company is preparing to file an amendments to its annual report on Form 10-K for the year ended December 31, 2009 and its quarterly reports on Form 10-Q for the quarters ended March 31, 2010 and June 30, 2010, which will contain restated financial statements. Until such time as the Company files the restated financial statements in such amendments, the financial Statements for the year ended December 31, 2009 and the quarters ended March 31, 2010 and June 30, 2010 should not be relied upon.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3></FONT>&nbsp;</P>
<P align=center>2</P>
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<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>SIGNATURE</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>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.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>ALL-AMERICAN SPORTPARK, INC.</FONT></P>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Date: November 1, 2010</FONT>&nbsp;</TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3></FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>By: </FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>/s/ Ronald S. Boreta</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=left>&nbsp;</TD>
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     <TD style="TEXT-INDENT: 7px" vAlign=top align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3>Ronald S. Boreta, President</FONT>&nbsp;</TD></TR></TABLE></DIV>
<P style="MARGIN: 0px">&nbsp;</P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=3></FONT>&nbsp;</P>
<P align=center>3</P>
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