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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001193805-10-000389.txt : 20100211
<SEC-HEADER>0001193805-10-000389.hdr.sgml : 20100211
<ACCEPTANCE-DATETIME>20100211105708
ACCESSION NUMBER:		0001193805-10-000389
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20100209
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20100211
DATE AS OF CHANGE:		20100211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GULF RESOURCES, INC.
		CENTRAL INDEX KEY:			0000885462
		STANDARD INDUSTRIAL CLASSIFICATION:	CHEMICALS & ALLIED PRODUCTS [2800]
		IRS NUMBER:				133637458
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34499
		FILM NUMBER:		10590112

	BUSINESS ADDRESS:	
		STREET 1:		CHEMING INDUSTRIAL PARK
		STREET 2:		UNIT - HAOYUAN CHEMICAL COMPANY LIMITED
		CITY:			SHOUGUANG CITY, SHANDONG
		STATE:			F4
		ZIP:			262714
		BUSINESS PHONE:		(310) 470-2886

	MAIL ADDRESS:	
		STREET 1:		CHEMING INDUSTRIAL PARK
		STREET 2:		UNIT - HAOYUAN CHEMICAL COMPANY LIMITED
		CITY:			SHOUGUANG CITY, SHANDONG
		STATE:			F4
		ZIP:			262714

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DIVERSIFAX INC
		DATE OF NAME CHANGE:	19940331
</SEC-HEADER>
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<TYPE>8-K
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<FILENAME>e606425_8k-gulf.htm
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STATES</font></div>
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AND EXCHANGE COMMISSION</font></div>
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D.C. 20549</font></div>
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8-K</font></div>
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REPORT</font></div>
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to Section 13 or 15(d) of the Securities Exchange Act 1934</font></div>
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Report (date of earliest event reported): <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">February
9, 2010</font></font></font></div>
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Resources, Inc.</font></div>
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name of registrant as specified in charter)</font></div>
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  No.)</font></font></div>
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appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of registrant under any of the following
provisions:</font></div>
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communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)</font></div>
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material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR
240.14a-12(b))</font></div>
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communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</font></font></div>
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communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</font></div>
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">
          <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
          <div style="DISPLAY: block; TEXT-INDENT: 0pt">
            <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"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Item</font> <font style="DISPLAY: inline; FONT-WEIGHT: bold">4.01.</font>&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Changes in Registrant&#8217;s Certifying
Accountants</font></font></div>
            <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
February 10, 2010, Gulf Resources, Inc. (the &#8220;Company&#8221;) dismissed its principal
independent accountant, Morison Cogen, LLP (&#8220;MC&#8221;) from its engagement with the
Company, which dismissal was effective immediately.&#160;&#160;MC was engaged by
the Company in February 2007. The decision to dismiss MC as the Company&#8217;s
principal independent accountant was approved by the Audit Committee of the
Company on February 9, 2010.</font></div>
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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were no disagreements between the Company and MC on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, from the time of MC&#8217;s engagement up to the date of dismissal which
disagreements that, if not resolved to MC&#8217;s satisfaction, would have caused MC
to make reference to the subject matter of the disagreement in connection with
its report issued in connection with the audit of the Company&#8217;s financial
statements.&#160;&#160;None of the reportable events described under Item
304(a)(1)(v)(A)-(D) of Regulation S-K occurred within the two fiscal years of
the Company ended December 31, 2007 and 2008 and subsequently up to the date of
dismissal.&#160;&#160;MC&#8217;s audit report on financial statements for the fiscal
year ended December 31, 2008 of the Company contained no adverse opinion or
disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope or accounting principles.&#160;&#160;MC did not perform an audit of the
financial statements of the Company for the fiscal year ended December 31,
2009.</font></div>
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            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Attached
as Exhibit 16.1 is a letter from MC addressed to the Securities and Exchange
Commission stating that it concurs with the statements made by the Company with
respect to MC in this Current Report on Form 8-K except for the
following:&#160;&#160;as described in MC&#8217;s annual report dated March 12, 2009 on
the Company&#8217;s internal control over financial reporting included in the
Company&#8217;s Form 10-K for the year ended December 31, 2008, that in MC&#8217;s opinion
the Company had not maintained effective internal control over financial
reporting as of December 31, 2008 based on criteria established in <font style="DISPLAY: inline; FONT-STYLE: italic">Internal Control &#8211; Integrated
Framework</font> issued by the Committee of Sponsoring Organizations of the
Treadway Commission. .</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"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>On February 10, 2010, the Company
engaged BDO Limited ("BDO") to serve as its independent auditor, effective
immediately upon the dismissal of MC.&#160;&#160;The decision to engage BDO as
the Company&#8217;s principal independent accountant was approved by the Audit
Committee of the Company on February 9, 2010.&#160;&#160;During the two fiscal
years of the Company ended December 31, 2008 and 2009, and through the date of
the BDO&#8217;s engagement, the Company did not consult BDO regarding either: (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&#8217;s financial statements; or (ii) any matter that was either the
subject of a &#8220;disagreement&#8221; or &#8220;reportable event&#8221; within the meaning set forth
in Regulation S-K, Item 304 (a)(1)(iv) or (a)(1)(v).</font></div>
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9.01.&#160;&#160;&#160;&#160;&#160;&#160;Financial Statements and
Exhibits</font></div>
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duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.</font></div>
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                        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
                          <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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                              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Chief
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                    <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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February 11, 2010</font></div>
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Index</font></div>
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<DOCUMENT>
<TYPE>EX-16.1
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16.1</font></div>
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10, 2010</font></div>
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and Exchange Commission</font></div>
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Street N.E.</font></div>
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DC 20549</font></div>
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been furnished with a copy of the response to Item 4.01 of Form 8-K for the
event that occurred on February 9, 2010, to be filed by our former client, Gulf
Resources, Inc.&#160;&#160;We agree with the statements made in response to that
Item insofar as they relate to our Firm, and that none of the reportable
conditions under Item 304(a)(1)(v)(A)-(D) of Regulation S-K occurred, except for
the following: as described in our annual report dated March 12, 2009 on the
Company&#8217;s internal control over financial reporting included in the Company&#8217;s
Form 10-K for the year ended December 31, 2008, that in our opinion the Company
had not maintained effective internal control over financial reporting as of
December 31, 2008 based on criteria established in <font style="DISPLAY: inline; FONT-STYLE: italic">Internal Control &#8211; Integrated
Framework</font> issued by the Committee of Sponsoring Organizations of the
Treadway Commission.</font></div>
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statement that the change was approved by the Company&#8217;s Board of
Directors.</font></div>
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also not in a position to agree or disagree with the statements made by Gulf
Resources, Inc. in the third paragraph.</font></div>
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truly yours,</font></div>
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MORISON COGEN LLP</font></div>
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