Item 4.01 Change in Registrant's Certifying Accountant

(a) Dismissal of Registrant's Certifying Accountant

Effective February 26, 2009, Cordovano and Honeck LLP ("C&H") resigned as the Company's certifying independent accountant engaged to audit its financial statements. C&H was engaged as auditors to the Company for the year ended December 31, 2007.

C&H's report on the Company's financial statements for the past year ended December 31, 2007 did not contain any adverse opinions or disclaimers of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

Prior to their resignation, there were no disagreements with C&H on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of C&H would have caused them to make reference to this subject matter of the disagreements in connection with their report, nor were there any "reportable events" as such term is described in Item 304(a)(1)(v) of Regulation S-K.

The Company provided C&H with a copy of this Current Report on Form 8-K and requested that C&H furnish the Company with a copy of a letter addressed to the SEC stating whether they agree with the statements made herein by the Company regarding C&H. A copy of the letter by C&H is attached as Exhibit 16.1 to this Form 8-K.

(b) Appointment of Registrant's New Certifying Accountant

Effective February 26, 2009, ZYCPA Company Limited ("Zycpa"), whose address is 9th Floor, Chinachem Hollywood Centre, 1-13 Hollywood Road, Central, Kong Kong, was engaged to serve as the Company's new certifying accountant to audit the Company's financial statements.

Prior to engaging Zycpa, the Company had not consulted Zycpa regarding the application of accounting principles to a specified transaction, completed or proposed, the type of audit opinion that might be rendered on the Company's financial statements or a reportable event, nor did the Company consult with Zycpa regarding any disagreements with its prior auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the prior auditor, would have caused it to make reference to the subject matter of the disagreements in connection with its reports.

The engagement of Zycpa as the Company's new certifying independent accountant was approved by the Company's Board of Directors.