UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
DC 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the
Securities
Exchange Act of 1934
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Date
of Report (Date of earliest event reported):
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August
4, 2010
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Birch
Branch, Inc.
(Exact name of registrant as specified in its charter)
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Colorado
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333-126654
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84-1124170
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(State
or Other Jurisdiction
of
Incorporation)
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(Commission
File
Number)
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(IRS
Employer
Identification
No.)
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c/o Henan
Shuncheng Group Coal Coke Co., Ltd.
Henan
Province, Anyang County, Cai Cun Road Intersection, Henan Shuncheng Group Coal
Coke Co.,
Ltd. (New
Building), China 455141
(Address of Principal Executive Offices)(Zip Code)
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Registrant’s
telephone number, including area
code:
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+86
372 323 7890
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Not
Applicable
(Former name or former address, if changed since last report)
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
communications 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))
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Item
4.01
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Changes
in Registrant’s Certifying
Accountant.
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On August
4, 2010, Birch Branch, Inc. (the “Company”) dismissed Cordovano and Honeck, LLP
(“Cordovano”). Cordovano was engaged as the Company’s independent registered
public accounting firm on May 11, 2009 and replaced Ronald R. Chadwick, PC (the
“Former Accountant”). The decision to change independent registered public
accounting firms was approved and ratified by the Company’s Board of
Directors.
The
report of Cordovano on the Company’s financial statements for the fiscal year
ended June 30, 2009 did not contain any adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope, or accounting
principle, except for an explanatory paragraph relative to the Company’s ability
to continue as a going concern. Additionally, during fiscal 2009 and any
subsequent interim period, there were no disagreements with Cordovano on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure.
While
Cordovano was engaged by the Company, there was no disagreement with Cordovano
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure with respect to the Company, which
disagreement, if not resolved to the satisfaction of Cordovano, would have
caused it to make reference to the subject matter of the disagreement in
connection with its report.
As
reported on the Company’s Current Report on Form 8-K filed on May 14, 2009,
during the Company’s 2007 and 2008 fiscal years and during all subsequent
interim periods preceding the dismissal of the Former Accountant as of May 11,
2009, there was no disagreement between the Company and the Former Accountant on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement, if not resolved
to the satisfaction of the Former Accountant, would have caused it to make a
reference to the subject matter of the disagreement in connection with its
reports on the Company’s financial statements for such years.
The
Company has provided Cordovano with a copy of the disclosures to be included in
Item 4.01 of this Current Report and requested that Cordovano furnish the
Company with a letter addressed to the Securities and Exchange Commission (the
“SEC”) stating whether or not Cordovano agrees with the foregoing statements. A
copy of the letter from Cordovano to the SEC, dated August 4, 2010, is attached
as Exhibit 16.1 to this Current Report.
The
Company’s Board of Directors has approved the selection of Samuel H. Wong &
Co., LLP (“SHW”) as its independent registered public accounting firm as of
August 4, 2010.
Prior to
engaging SHW, the Company did not consult with SHW regarding (i) the application
of accounting principles to a specific completed or contemplated transaction or
regarding the type of audit opinions that might be rendered by SHW on the
Company’s financial statements, and SHW did not provide any written or oral
advice that was an important factor considered by the Company in reaching a
decision as to any such accounting, auditing or financial reporting issue; or
(ii) any matter that was either the subject of a disagreement (as that term is
described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions
to Item 304 of Regulation S-K), or a reportable event (as that term is described
in Item 304(a)(1)(v) of Regulation S-K).
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Item
9.01
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Financial
Statements and Exhibits.
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Exhibit No.
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Description
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16.1
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Letter
from Cordovano and Honeck, LLP, dated August 4, 2010 regarding change in
certifying
accountant.
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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.
Dated: August
9, 2010
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BIRCH
BRANCH, INC.
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By:
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/s/ Wang Feng
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Name:
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Wang
Feng
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Title:
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Chief
Executive Officer
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Exhibit
Index
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Exhibit No.
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Description
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16.1
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Letter
from Cordovano and Honeck, LLP, dated August 4, 2010 regarding change in
certifying accountant.
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