Unassociated Document
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
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 9, 2009 (September 2,
2009)
DOUBLE EAGLE HOLDINGS,
LTD.
(Exact
name of registrant as specified in its charter)
Nevada
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000-22991
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87-0460247
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(State
or other jurisdiction
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(Commission
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(IRS
Employer
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of
incorporation)
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file
number)
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Identification
No.)
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7633 E 63rd Place, Suite
220, Tulsa, OK 74133
(Address
of principal executive offices) (Zip Code)
(918)
461-1667
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:
o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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SECTION 4 -
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MATTERS
RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
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ITEM
4.01:
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CHANGES
IN REGISTRANT'S CERTIFYING
ACCOUNTANT
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(a) On
September 2, 2009, the Board of Directors of the Registrant dismissed Moore
& Associates Chartered ("Moore"), its independent registered public
accounting firm. On the same date, September 2, 2009, the independent
registered public accounting firm of Seale and Beers, CPAs was engaged by our
Board of Directors as our new independent registered public
accountants. None of the reports of Moore on the Company's financial
statements for either of the past two years or subsequent interim period
contained an adverse opinion or disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope or accounting principles, except that
our audited financial statements contained it our Form 10-K for the fiscal year
ended September 30, 2008 contained a going concern qualification in our audited
financial statements.
During
the registrant's two most recent fiscal years and the subsequent interim period
thereto, there were no disagreements with Moore, whether or not resolved, on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to Moore's satisfaction,
would have caused it to make reference to the subject matter of the disagreement
in connection with its report on the registrant's financial
statements.
On
September 2, 2009, we were advised that on August 27, 2009 the Public Company
Accounting Oversight Board ("PCAOB") revoked the registration of Moore because
of violations of PCAOB rules and quality control standards, and Section 10(b) of
the Securities Act of 1934 and Rule 10b-5 thereunder, and noncooperation with a
Board investigation.
We have
requested that Moore furnish us with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the above
statements. Moore informed the registrant that, upon the advice of
counsel, Moore would not be providing a letter in connection with this Current
Report.
(b) On
September 2, 2009, the registrant engaged Seale and Beers, CPAs as its
independent accountant. We have not, during the two most recent
fiscal years and the interim periods preceding the engagement, consulted Seale
and Bears, CPAs regarding any of the matters set forth in Item 304(a)(2) of
Regulation S-K.
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.
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NORTH AMERICAN ENERGY
RESOURCES, INC. |
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By /s/ M.E. "Hank"
Durschlag |
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M.E. "Hank"
Durschlag, Chief Executive Officer |
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Date: September
9, 2009