FORM 8-K 2009-08-14 -Item 4.01 Change in Registrant’s Certifying Accountant.
On August 14, 2009, we dismissed Seale and Beers, CPAs (“Seale”) as our independent registered public accounting firm. We engaged a new independent registered public accounting firm, Gately & Associate, LLC (“Gately”) on August 14, 2009. Pursuant to Item 304(a) of Regulation S-K under the Securities Act of 1933, as amended, and under the Securities Exchange Act of 1934, as amended, we report as follows:
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We cannot confirm or deny that the appointment of Gately & Associates was approved by the Board of Directors, or that they were not consulted prior to their appointment as auditors.
August 17, 2009
310 Holdings/Inc · 8-K · For 8/14/09 · EX-16.1
Exhibit 16.1
SEALE AND BEERS, CPAs
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com
August 17, 2009
Office Of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements included under Item 4.01 in the Form 8-K dated August 14, 2009 of 310 Holdings, Inc. (the "Company") to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our dismissal. We cannot confirm or deny that the appointment of Gately & Associates was approved by the Board of Directors, or that they were not consulted prior to their appointment as auditors.
Very truly yours,
/s/ Seale and Beers, CPAs
Seale and Beers, CPAs
Las Vegas, Nevada
sec.gov
310 Holdings/Inc · 8-K/A · For 6/25/09
· EX-99.1
Gately & Associates, LLC
Exhibit 99.1
INDEPENDENT REGISTERED AUDITORS REPORT
To the Board of Directors
310 holdings, Inc.
The accompanying statement was prepared to present the schedule of property being purchased by 310 holdings, Inc. pursuant to a purchase agreement described in note 1, and is not intended to be a complete presentation of the assets and liabilities of 310 holdings, Inc.
In our opinion, the accompanying statement of property presents fairly, in all material respects, the property per the purchase agreement referred to in note 1, in conformity with Generally Accepted Accounting Principles.
This report is intended solely for the use of the Board of Directors and management of 310 holdings, Inc. and should not be used for any other purpose.
Gately & Associates, LLC
July 9, 2009
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