<SUBMISSION>
<ACCESSION-NUMBER>0000745651-04-000018
<TYPE>8-K/A
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20040927
<ITEMS>4.01
<FILING-DATE>20041006
<DATE-OF-FILING-DATE-CHANGE>20041006
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ADVANCED BATTERY TECHNOLOGIES, INC.
<CIK>0000745651
<ASSIGNED-SIC>9995
<IRS-NUMBER>222497491
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K/A
<ACT>34
<FILE-NUMBER>000-13337
<FILM-NUMBER>041067336
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>425 WASHINGTON BLVD.
<STREET2>SUITE 2205
<CITY>JERSEY CITY
<STATE>NJ
<ZIP>07310
<PHONE>212-232-0120 EXT 221
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>425 WASHINGTON BLVD.
<STREET2>SUITE 2205
<CITY>JERSEY CITY
<STATE>NJ
<ZIP>07310
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>BUY IT CHEAP COM INC /DE
<DATE-CHANGED>20000119
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>NORTHEAST USA CORP /NEW
<DATE-CHANGED>19990929
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>CELCOR INC
<DATE-CHANGED>19920703
</FORMER-COMPANY>
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<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>ab8kacctsep04a.txt
<DESCRIPTION>ADVANCED BATTERY 8-K
<TEXT>
                                UNITED STATES
                     SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C. 20549
                      _________________________________

                                  FORM 8-K/A
                              (Amendment No. 1)

                               Current Report
                   Pursuant to Section 13 or 15(d) of the
                       Securities Exchange Act of 1934


     Date of Report (Date of earliest event reported):   September 27, 2004


                     ADVANCED BATTERY TECHNOLOGIES, INC.
            ----------------------------------------------------
           (Exact Name of Registrant as Specified in its Charter)


         Delaware                     0-13337                  22-2497491
 -----------------------------------------------------------------------------
 (State of Incorporation)         (Commission File        (IRS Employer
                                   Number)                 Identification No.)


               100 Wall Street, 15th Floor, New York, NY 10005
               -----------------------------------------------
                   (Address of principal executive offices)

                            (212) 232-1021 x. 221
                        -----------------------------
                        Registrant's Telephone Number


     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:

[ ]  Written communication pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425).

[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12).

[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b)).

[ ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c)).



<PAGE>

Item 4.01 Change in Registrant's Certifying Accountant

     On September 27, 2004 Rosenberg Rich Baker Berman & Company, P.A.
("RRBB") resigned from its position as Advanced Battery's principal
independent accountant.

     RRBB rendered an audit opinion on the financial statements of Buy It
Cheap.com, Inc. ("BYCC") for the years ended June 30, 2003 and June 30, 2002.
On July 12, 2004, after completing a reverse merger with Cashtech Investment
Limited ("Cashtech") in which Cashtech  became the reporting entity for
accounting purposes,  BYCC changed its name to "Advanced Battery Technologies,
Inc."

     RRBB also rendered an audit opinion with respect to the financial
statements of Heilongjiang ZhongQiang Power-Tech Co., Ltd. ("ZQPT") as of
December 31, 2003 and 2002 and the related statements of operations, changes
in stockholders' equity and cash flows for the year ended December 31, 2003,
the period from August 20, 2002 (date of inception) to December 31, 2002, and
the period from August 20, 2002 (date of inception) to December 31, 2003.
Cashtech owns 70% of the outstanding capital stock of ZQPT.

  The audit report of RRBB on the financial statements of BYCC for the
years ended June 30, 2003 and June 30, 2002 contained a modification
expressing substantial doubt about BYCC's ability to continue as a going
concern.  The audit report of RRBB on ZQPT's financial statements did not
contain any adverse opinion or disclaimer of opinion, nor any modification or
qualification.  RRBB did not, during the applicable periods, advise Advanced
Battery or ZQPT of any of the enumerated items described in Item
304(a)(1)(iv)(B) of Regulation S-B.


     Advanced Battery and RRBB have not had any disagreement on any matter of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement, if not resolved to RRBB's
satisfaction, would have caused RRBB to make reference to the subject matter
of the disagreement in connection with its reports.

     On September 28, 2004, Advanced Battery retained the firm of PKF Hong
Kong SAR to audit Advanced Battery's financial statements for the year ended
December 31, 2004.  At no time during the past two fiscal years or any
subsequent period did Advanced Battery consult with PKF regarding either the
application of accounting principles to a specified transaction or the type of
audit opinion which might be rendered on Advanced Battery's financial
statements or any matter of the sort described above with reference to RRBB.



                                   EXHIBITS

16.  Letter from Rosenberg Rich Baker Berman & Company, P.A.



                                  SIGNATURES

     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.



                                        ADVANCED BATTERY TECHNOLOGIES, INC.


Dated: October 5, 2004                  By:/s/ Zhiguo Fu
                                        -----------------------------------
                                        Zhiguo Fu
                                        Chief Executive Officer


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1
<SEQUENCE>2
<FILENAME>abexh16acctsep04a.txt
<DESCRIPTION>EXH. 1 - LETTER FROM ROSENBERG
<TEXT>
                     *       *       *       *       *

                                                EXHIBIT 16

United States Securities and Exchange Commission
450 5th Street NW
Washington, DC 20549

Dear Sir or Madam:

We have read Item 4 of Form 8-K/A dated September 27, 2004 of Advanced Battery
Technologies, Inc. and are in agreement with the statements which state that
since we were engaged by the registrant there were no disagreements between
the registrant and Rosenberg Rich Baker Berman & Company on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure which, if not resolved to the satisfaction of Rosenberg
Rich Baker Berman & Company would have caused Rosenberg Rich Baker Berman &
Company to make reference to the matter in its reports on the registrant's
financial statements.

We have no basis to agree or disagree with other statements of the registrant
contained therein.

If you have any questions or need additional information, please contact us at
908-231-1000.

                       /s/Rosenberg Rich Baker Berman & Company
                       --------------------------------------------
                       Rosenberg Rich Baker Berman & Company
                       Certified Public Accountants


Bridgewater, New Jersey
October 5, 2004

</TEXT>
</DOCUMENT>
</SUBMISSION>
