UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
______________________
FORM
8-K
Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date
of Report: August 17, 2010
Golden
Eagle International, Inc.
(Name of
registrant as specified in its charter)
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Colorado
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0-23726
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84-1116515
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State
of Incorporation
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Commission
File Number
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IRS
Employer Identification
No.
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9661 South 700 East, Salt
Lake City, Utah 84070
Address
of principal executive offices
801-619-9320
Telephone
number, including
Area
code
Not
applicable
Former
name or former address if changed since last report
Section
4—Matters Related to Accountants and Financial Statements
Item
4.01 Changes in Registrant’s Certifying Accountant
On August
17, 2010, Chisholm, Bierwolf, Nilson & Morrill, LLC (CBNM) notified the
Company that effective as of that date, the firm was not going to stand for
re-election as its independent auditor. Effective the same
date, the Company appointed Mark Bailey & Company, Ltd. as its new auditor
and that decision to change the auditor was approved by the Company's Board of
Directors.
CBNM
issued its auditor’s report on the Company's financial statements for the year
ended December 31, 2009 and 2008, which included an explanatory paragraph as to
the Company’s ability to continue as a going concern.
Other
than the going concern uncertainty described above, CBNM’s audit report on the
Company’s financial statements for the years ended December 31, 2009 and 2008
did not contain an adverse opinion or disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope or accounting principles.
During
the years ended December 31, 2009 and 2008 and any subsequent interim period
through August 17, 2010, the date of resignation of CBNM, there were no
disagreements with CBNM on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to CBNM’s satisfaction, would have caused CBNM to
make reference to the subject matter of the disagreements in connection with
their report on the Company’s consolidated financial statements for such years;
and there were no reportable events, as listed in Item 304(a)(l)(v) of
Regulation S-K.
The
Company provided CBNM with a copy of the disclosure in the preceding two
paragraphs and requested in writing that CBNM furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether or not they
agree with such disclosures. CBNM provided a letter, dated August 20, 2010
stating its agreement with such statements, which is included as exhibit 16 to
this Form 8-K.
During
the year ended December 31, 2009 and through the date of the Audit Committee’s
decision, the Company did not consult Mark Bailey & Company, Ltd. with
respect to 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’s consolidated financial statements, or any other matter
or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation
S-K.
Section
9 – Financial Statements and Exhibits
Item
9.01 Financial
Statements and Exhibits
(d) Exhibits
16. Letter
from Chisholm, Bierwolf, Nilson & Morrill, CPAs, re: Change
inCertifying Accountant
SIGNATURES
Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant caused this report to be signed
on its behalf by the undersigned, thereunto duly authorized, on the 25th day of
August, 2010.
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Golden Eagle
International, Inc. |
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By:
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/s/ Terry
C. Turner |
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Terry
C. Turner, |
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President
and Chief Executive Officer |
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