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<SEC-DOCUMENT>0001424884-08-000060.txt : 20080411
<SEC-HEADER>0001424884-08-000060.hdr.sgml : 20080411
<ACCEPTANCE-DATETIME>20080411140153
ACCESSION NUMBER:		0001424884-08-000060
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080411
ITEM INFORMATION:		Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
FILED AS OF DATE:		20080411
DATE AS OF CHANGE:		20080411

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Australian Forest Industries
		CENTRAL INDEX KEY:			0001083743
		STANDARD INDUSTRIAL CLASSIFICATION:	FORESTRY [0800]
		IRS NUMBER:				860931332
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25909
		FILM NUMBER:		08751979

	BUSINESS ADDRESS:	
		STREET 1:		9974 HUNTINGTON PARK DRIVE
		CITY:			STRONGSVILLE
		STATE:			OH
		ZIP:			44136
		BUSINESS PHONE:		440 759-7470

	MAIL ADDRESS:	
		STREET 1:		9974 HUNTINGTON PARK DRIVE
		CITY:			STRONGSVILLE
		STATE:			OH
		ZIP:			44319

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MULTI TECH INTERNATIONAL CORP
		DATE OF NAME CHANGE:	20021204

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BUCKTV COM INC
		DATE OF NAME CHANGE:	20000515

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OLERAMMA INC
		DATE OF NAME CHANGE:	19990428
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
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<FILENAME>aufi8ka.htm
<DESCRIPTION>AUSTRALIAN FOREST INDUSTRIES 8-K/A 4-11-08
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STATES</font></div>
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8-K/A</font></div>
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REPORT</font></div>
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to Section 13 or 15(d) of the Securities Exchange Act of 1934</font></div>
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Report (date of earliest event reported):&#160;&#160;April 11, 2008 (March 28,
2008)</font></div>
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Forest Industries</font></div>
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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></div>
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)</font></div>
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)</font></div>
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))</font></div>
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4 (c))</font></div>
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4.02&#160; </font>Non-Reliance on Previously Issued Financial Statements or a
Related Audit Report or Completed Interim Review.</font></div>
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On March 28, 2008, we filed an amended annual report on Form 10-KSB for the
fiscal year ended December 31, 2005 with the Securities and Exchange
Commission.&#160;&#160;This amended annual report contained restated financial
statements for the years ended December 31, 2004 and December 31,
2005.&#160;&#160;The 2004&#160;financial statements were restated to
reflect:&#160; (1) a recalculation of&#160;amortization relating to the deferred
gain on a sale/leaseback transaction&#160;so that amortization is based upon
life of acquired equipment instead of loan repayment amortization, and (2) the
reclassification of&#160;components of other income deemed to be operating and
therefore offset against cost of sales and selling, general and administrative
expenses.&#160; The 2005 financial statements were restated to: (1)&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">include
the accounts of Timbermans Group Pty. Ltd., an entity deemed to be a Variable
Interest Entity, (2)&#160;r</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">eclassify
related party receivable against payable to the same related party, and (3)
reflect the&#160;r</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">eclassification
of&#160;loans from National Australia Bank to current from other
liabilities.</font></font> </div>
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changes that were brought about as a result of the restatement of these
financial statements, we concluded on March 28, 2008 to soon amend our periodic
report on Form 10-QSB for the three-month period ended March 31, 2005, our
periodic report on Form 10-QSB for the three- and six-month periods ended June
30, 2005 and our periodic report on Form 10-QSB for the three- and nine-month
periods ended September 30, 2005.&#160;&#160;Until such time as those periodic
reports are amended, you should not rely upon the financial information
contained in those periodic.</font></div>
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Our authorized officer has discussed the matters disclosed in this filing
with&#160;our independent&#160;registered accounting firm, Meyler &amp; Company,
LLC ("Meyler").&#160; Meyler audited our restated financial statements for the
year ended December 31, 2005 and has agreed to review the unaudited financial
statements in the periodic reports that we stated that we are
amending.&#160;&#160;</font></div>
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</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIGNATURES</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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            <tr>
              <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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      Industries</font></font></td>
              <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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            <tr>
              <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            </tr>
            <tr>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Date:
      April 11, 2008</font></div>
              </td>
              <td valign="top" width="3%" style="BORDER-BOTTOM: #ffffff solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">By:
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              <td align="left" nowrap valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">/s/&#160;Michael
      Timms</font></td>
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            <tr>
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