<SEC-DOCUMENT>0001062993-16-011592.txt : 20160929
<SEC-HEADER>0001062993-16-011592.hdr.sgml : 20160929
<ACCEPTANCE-DATETIME>20160929163023
ACCESSION NUMBER:		0001062993-16-011592
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20160929
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20160929
DATE AS OF CHANGE:		20160929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA BAK BATTERY INC
		CENTRAL INDEX KEY:			0001117171
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				880442833
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32898
		FILM NUMBER:		161910288

	BUSINESS ADDRESS:	
		STREET 1:		BAK INDUSTRIAL PARK, MEIGUI STREET
		STREET 2:		HUAYUANKOU ECONOMIC ZONE
		CITY:			DALIAN
		STATE:			F4
		ZIP:			116422
		BUSINESS PHONE:		(86)(411)6251-0619

	MAIL ADDRESS:	
		STREET 1:		BAK INDUSTRIAL PARK, MEIGUI STREET
		STREET 2:		HUAYUANKOU ECONOMIC ZONE
		CITY:			DALIAN
		STATE:			F4
		ZIP:			116422

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDINA COFFEE INC
		DATE OF NAME CHANGE:	20000626
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
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   <TITLE>China BAK Battery, Inc.: Form 8-K - Filed by newsfilecorp.com</TITLE>
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<P align=center><B><FONT size=5>UNITED STATES </FONT></B><BR><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION </FONT></B><BR><B>WASHINGTON, D.C.
20549</B></P>
<P align=center><B><FONT size=5>FORM 8-K </FONT></B></P>
<P align=center><B>CURRENT REPORT </B></P>
<P align=center><B>PURSUANT TO SECTION 13 OR 15(d) </B><BR><B>OF THE SECURITIES
EXCHANGE ACT OF 1934</B></P>
<P align=center><B>Date of Report (Date of Earliest Event Reported):
</B><B><U>September 29, 2016 </U></B></P>
<P align=center><B><U><FONT size=5>CHINA BAK BATTERY,
INC.</FONT></U></B><BR><I>(Exact name of registrant as specified in its
charter)</I></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center><B><U>Nevada </U></B></TD>
    <TD align=center width="33%"><B><U>001-32898 </U></B></TD>
    <TD align=center width="33%"><B><U>86-0442833 </U></B></TD></TR>
  <TR vAlign=top>
    <TD align=center><I>(State or other jurisdiction </I></TD>
    <TD align=center width="33%"><I>(Commission File No.) </I></TD>
    <TD align=center width="33%"><I>(IRS Employer </I></TD></TR>
  <TR vAlign=top>
    <TD align=center><I>of incorporation) </I></TD>
    <TD align=left width="33%">&nbsp; </TD>
    <TD align=center width="33%"><I>Identification No.)
</I></TD></TR></TABLE>
<P align=center><B>BAK Industrial Park, Meigui Street </B><BR><B>Huayuankou
Economic Zone</B><BR><B>Dalian, China, 116450</B><BR><B><U>People&#146;s Republic of
China</U></B><BR><I>(Address, including zip code, of principal executive
offices)</I></P>
<P align=center><B><U>86-411-39185985 </U></B><BR><I>(Registrant&#146;s telephone
number, including area code)</I></P>
<P align=center><B><U>Not applicable</U></B><BR><I>(Former name or former
address, if changed since last report) </I></P>
<P align=justify>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): </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >[&nbsp;&nbsp; ]</TD>
    <TD align=left width="95%">Written communications pursuant to Rule 425
      under the Securities Act (17 CFR 230.425) </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="95%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >[&nbsp;&nbsp; ]</TD>
    <TD align=left width="95%">Soliciting material pursuant to Rule 14a-12
      under the Exchange Act (17 CFR 240.14a-12) </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="95%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >[&nbsp;&nbsp; ]</TD>
    <TD align=left width="95%">Pre-commencement communications pursuant to
      Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </TD></TR>
  <TR>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="95%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >[&nbsp;&nbsp; ]</TD>
    <TD align=left width="95%">Pre-commencement communications pursuant to
      Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
</TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
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<!--$$/page=--><A name=page_2></A>
<P align=justify><B>ITEM 4.01. CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT.
</B></P>
<P align=justify>On September 26, 2016, China BAK Battery, Inc. (the "Company")
was advised that the Company's independent registered public accounting firm,
Crowe Horwath (HK) CPA Limited (&#147;CHHK&#148;), will no longer provide audit and
assurances services to public companies subject to the statutes and regulations
of the United States effective as of October 1, 2016. Accordingly, the Company,
with the approval of its audit committee of Board of Directors (the &#147;Audit
Committee&#148;), dismissed CHHK as its independent registered public accounting
firm, effective September 29, 2016.</P>
<P align=justify>CHHK&#146;s reports on the financial statements of the Company for
the fiscal years ended September 30, 2015 and 2014 did not contain any adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope or accounting principles, except that its report for
each of the fiscal years ended September 30, 2015 and 2014 contained an emphasis
of matter paragraph regarding the Company&#146;s ability to continue as a going
concern.</P>
<P align=justify>During the Company&#146;s fiscal years ended September 30, 2015 and
2014 and through September 29, 2016, there were no disagreements with CHHK on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure which disagreements, if not resolved
to CHHK&#146;s satisfaction, would have caused them to make reference to the subject
matter in connection with their report on the Company&#146;s consolidated financial
statements for such periods. Furthermore, no reportable events as described in
paragraphs (a)(1)(v)(A)-(D) of Item 304 of Regulation S-K occurred within the
periods covered by CHHK&#146;s reports on the Company's consolidated financial
statements, or subsequently up to the date of CHHK&#146;s dismissal.</P>
<P align=justify>The Company has provided CHHK with a copy of the foregoing
disclosures and has requested that CHHK review such disclosures and provide a
letter addressed to the Securities and Exchange Commission (&#147;SEC&#148;) stating
whether they agree with the statements made therein. Attached as Exhibit 16.1 is
a copy of CHHK&#146;s letter addressed to the SEC relating to the statements made by
the Company in this report on Form 8-K. </P>
<P align=justify>On September 29, 2016, concurrent with the dismissal of CHHK,
the Company, upon the approval of the Audit Committee, engaged DCAW (CPA)
Limited (&#147;DCAW&#148;) as the Company&#146;s independent registered public accounting firm,
effective immediately. </P>
<P align=justify>The director formerly responsible for the Company's account at
CHHK will join DCAW, and will be the director responsible for the Company's
account at such firm.</P>
<P align=justify>During the Company&#146;s two most recent fiscal years ended
September 30, 2015 and 2014 and through September 29, 2016, neither the Company
nor anyone on its behalf consulted DCAW regarding (i) the application of
accounting principles to a specified transaction, either completed or proposed;
or on the type of audit opinion that might be rendered on the consolidated
financial statements of the Company, and neither a written report nor oral
advice was provided to the Company that DCAW 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
a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a
reportable event as described in Item 304(a)(1)(v) of Regulation S-K..</P>
<P align=justify><B>ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS. </B></P>
<P align=justify><B>(d) Exhibits</B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=top noWrap align=left><B><U>Exhibit </U></B></TD>
    <TD vAlign=top noWrap align=left width="90%"
      ><STRONG><U>Description</U></STRONG></TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee ><a href="exhibit16-1.htm">16.1</a></TD>
    <TD vAlign=top align=right width="90%" bgColor=#eeeeee>
  <P align=justify><a href="exhibit16-1.htm">Letter from Crowe Horwath (HK) CPA Limited, dated September 29, 2016 </a></P></TD></TR></TABLE>
<P align=center>2 </P>
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<!--$$/page=--><A name=page_3></A>
<P align=center><B>SIGNATURE</B> </P>
<P align=justify>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. </P>
<P style="MARGIN-LEFT: 50%" align=justify><B>CHINA BAK BATTERY, INC.</B> </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left>Date: September 29, 2016 </TD>
    <TD align=left width="5%">By: </TD>
    <TD align=left width="45%"><U>/s/ Yunfei Li</U> </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">Yunfei Li </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">Chief Executive Officer </TD></TR></TABLE>
<P align=center>3 </P>
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<!--$$/page=--><A name=page_4></A>
<P align=center><B>EXHIBIT INDEX</B> </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=top noWrap align=left><B><U>Exhibit </U></B></TD>
    <TD vAlign=top noWrap align=left
      width="90%"><STRONG><U>Description</U></STRONG> </TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee><a href="exhibit16-1.htm">16.1</a></TD>
    <TD vAlign=top align=right width="90%" bgColor=#eeeeee>
  <P align=justify><a href="exhibit16-1.htm">Letter from Crowe Horwath (HK) CPA Limited, dated September 29, 2016 </a></P></TD></TR></TABLE>
<P align=center>4 </P>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exhibit16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>

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   <TITLE>China BAK Battery, Inc.: Exhibit 16.1 - Filed by newsfilecorp.com</TITLE>
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cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left><img border="0" src="exhibi1.jpg" width="239" height="63"></TD>
    <TD align=left width="50%">
    <p align="right"><img border="0" src="exhibi2.jpg" width="187" height="128"></TD></TR></TABLE>
<P align=justify>Our Ref: CCH1968/SS/KK/A18/CH1516/16 </P>
<P align=justify>September 29, 2016 </P>
<P align=justify>U.S. Securities &amp; Exchange Commission <BR>100 F Street, NE
<BR>Washington, DC 20549 <BR></P>
<P align=justify>Ladies and Gentlemen: </P>
<P align=justify>We have read the statements concerning our firm contained in
Form 8-K of China BAK Battery, Inc. dated and filed with the Securities and
Exchange Commission on September 29, 2016, and are in agreement with those
statements. </P>
<P align=justify>Very truly yours <BR>Crowe Horwath (HK) CPA Limited </P>
<P align=justify><img border="0" src="exhibi3.jpg" width="546" height="42"><BR></P>
<P align=justify>Hong Kong, China </P>
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