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<SEC-DOCUMENT>0001140361-07-006977.txt : 20070403
<SEC-HEADER>0001140361-07-006977.hdr.sgml : 20070403
<ACCEPTANCE-DATETIME>20070403154751
ACCESSION NUMBER:		0001140361-07-006977
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20070329
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20070403
DATE AS OF CHANGE:		20070403

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YP CORP
		CENTRAL INDEX KEY:			0001045742
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				850206668
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24217
		FILM NUMBER:		07744161

	BUSINESS ADDRESS:	
		STREET 1:		4840 E JASMINE ST
		STREET 2:		STE 110
		CITY:			MESA
		STATE:			AZ
		ZIP:			85020
		BUSINESS PHONE:		4806549646

	MAIL ADDRESS:	
		STREET 1:		4840 EAST JASMINE STREET
		STREET 2:		SUITE 105
		CITY:			MESA
		STATE:			AZ
		ZIP:			85020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	YP NET INC
		DATE OF NAME CHANGE:	19991112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RIGL CORP
		DATE OF NAME CHANGE:	19980707

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RENAISSANCE INTERNATIONAL GROUP LTD
		DATE OF NAME CHANGE:	19980115
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
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<FILENAME>form8-k.htm
<DESCRIPTION>YP CORP. 8-K 3-29-2007
<TEXT>
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        DC 20549</strong></font></div>
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        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><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>see</em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
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            <tr valign="top" style="line-height: 1.25;">
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">o</font></div>
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                    CFR 240.14d-2(b))</font></div>
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                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">o</font></div>
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                  <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
                    communications pursuant to Rule&#160;13e-4(c) under the Exchange Act (17
                    CFR 240.13e-4(c))</font></div>
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        </div>
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      <div>&#160;</div>
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      <div>&#160;</div>
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            <tr valign="top" style="line-height: 1.25;">
              <td style="width: 72pt;">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
                  4.01.</strong></font></div>
              </td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Changes
                  in Registrant&#8217;s Certifying
                  Accountant.</strong></font></div>
              </td>
            </tr>

        </table>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        March
        29, 2007, YP Corp. (the &#8220;Company&#8221;) dismissed Moss Adams LLP (&#8220;Moss Adams&#8221;) as
        its independent public accountant. Also on March 29, 2007, the Company engaged
        Mayer Hoffman McCann P.C. (&#8220;MHM&#8221;) to replace Moss Adams as its independent
        public accountant. Both actions were approved by the Audit Committee of the
        Company&#8217;s Board of Directors.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Moss
        Adams became the Company&#8217;s independent public accountant when it combined with
        the Company&#8217;s previous independent public accountant, Epstein, Weber &amp;
Conover, P.L.C. (&#8220;EWC&#8221;), effective January 1, 2007. As such, Moss Adams was only
        involved in reviewing the Company&#8217;s financial statements for its fiscal quarter
        ended on December 31, 2006. The reports issued by EWC with respect to the
        Company&#8217;s financial statements for the past two fiscal years, which ended on
        September 30, 2005 and September 30, 2006, respectively, did not contain
        an
        adverse opinion or a disclaimer of opinion, nor were they qualified or modified
        as to uncertainty, audit scope or accounting principles.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
        the two most recent fiscal years ended September 30, 2005 and September 30,
        2006
        (during which time EWC was the Company&#8217;s independent public accountant) and the
        subsequent interim period preceding the Company&#8217;s dismissal of Moss Adams
        (during which time Moss Adams was the Company&#8217;s independent public accountant),
        there were no disagreements between the Company and EWC or Moss Adams on
        any
        matters relating to accounting principles or practices, financial statement
        disclosure, or auditing scope or procedure. In addition, there were no
&#8220;reportable events&#8221; as defined in Item 304(a)(1)(v) of Regulation S-K during
        such periods.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
        the two most recent fiscal years ended September 30, 2005 and September 30,
        2006
        and the subsequent interim period preceding the Company&#8217;s engagement of MHM,
        neither the Company nor anyone on its behalf consulted MHM 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
        by
        MHM with respect to the Company&#8217;s financial statements; or (ii) any matter that
        was either the subject of a disagreement between the Company and Moss Adams
        or a
&#8220;reportable event&#8221; as defined in Item 304(a)(1)(v) of Regulation
        S-K.</font></div>
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        Company furnished a copy of the above disclosures to Moss Adams and requested
        that Moss Adams furnish the Company with a letter addressed to Commission
        stating whether Moss Adams agrees with the above statements. A copy of Moss
        Adams&#8217; letter to the Commission, dated April 2, 2007, is filed as Exhibit 16.1
        to this Form 8-K. EWC provided a similar letter addressed to the Commission,
        which the Company already filed as an exhibit to the Form 8-K regarding EWC&#8217;s
        combination with Moss Adams, which Form 8-K the Company filed on January
        22,
        2007 and amended on January 30, 2007.</font></div>
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              </td>
            </tr>

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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(d)&#160;Exhibits.</strong></font></div>
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                  16.1 </a></font></div>
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                  April 2, 2007, regarding a change in certifying
                  accountant.</font></div>
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          </div>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
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        has
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        duly authorized.</font></div>
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            <tr>
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            </tr>
            <tr>
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              <td align="left" valign="top" width="4%">&#160;</td>
              <td align="left" valign="top" width="46%">&#160;</td>
              <td width="4%">&#160;</td>
            </tr>
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                  April 3, 2007</font></div>
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                  Gary L. Perschbacher</font></div>
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              <td width="4%">&#160;</td>
            </tr>
            <tr>
              <td align="left" valign="top" width="46%">&#160;</td>
              <td align="left" valign="top" width="4%">&#160;</td>
              <td align="left" valign="top" width="46%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Gary
                  L. Perschbacher</font></div>
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            </tr>
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              <td align="left" valign="top" width="4%">&#160;</td>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
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            </tr>

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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
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        INDEX</u></strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
      <div style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none">
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibit
                  16.1 </font></div>
              </td>
              <td>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Letter
                  of Moss Adams LLP to the U.S. Securities and Exchange Commission,
                  dated
                  April 2, 2007, regarding a change in certifying
                  accountant.</font></div>
              </td>
            </tr>

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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;

        <div>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
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<DESCRIPTION>EXHIBIT 16.1
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      Exhibit 16.1
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial">April
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        Company<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">&#8217;</font>s
</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Board
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