Unassociated Document
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or Section 15(d) of the Securities Exchange Act of
1934
Date
of
Report (Date of earliest event reported) February 26, 2008 (February 25, 2008)
Commission
file number
333-
ACTIGA
CORPORATION
(Name
of
small business issuer as in its charter)
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Nevada
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39-2059213
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(State
or other jurisdiction of incorporation or
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(IRS
Employer Identification No.)
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organization)
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871
Marlborough Avenue, Suite 100, Riverside CA 92507
(Address
of principal executive offices)
951-786-9474
(Issuer’s
telephone number)
Puppy
Zone Enterprises, Inc.
(Former
name or former address, if changed since last report)
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o
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Written
communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
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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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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
CHANGES IN COMPANY’S CERTIFYING ACCOUNTANT
Effective
February 26, 2008, Actiga Corporation (the “Company”) dismissed Dale
Matheson Carr-Hilton Labonte LLP (“DMCL”)
as the Company’s independent registered public accounting firm. The decision to
dismiss DMCL was approved by the Company’s board of directors. DMCL had
expressed substantial doubt about the Company’s ability to continue as a going
concern in Form 10-KSB filed with the Securities Exchange Commission (the “SEC”)
on September 28, 2007. DMCL’s report was based on the Company’s absence
of significant revenues, recurring losses from operations, and its need for
additional financing in order to fund its projected loss in 2008. Other than
as
stated, DMCL’s reports did not contain any other adverse opinion or
disclaimer of opinion and were not otherwise qualified or modified as to
uncertainty, audit scope or accounting principles.
The
Company provided DMCL with a copy of this Current Report on Form 8-K prior
to
its filing with the SEC and requested DMCL to furnish the Company with a letter
addressed to the SEC stating whether or not it agrees with the statements in
this Item 4.01(a). A copy of such letter, dated February 26, 2008, is filed
as
and exhibit to this Current Report on Form 8-K.
During
the Company's two most recent fiscal years and any subsequent interim period
preceding such dismissal there were no disagreements with DMCL 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
DMCL, would have caused it to make reference to the subject matter of the
disagreements in connection with its report and there were no reportable events
as described in Item 304(a)(1)(iv)(B) of Regulation S-B.
DCML
was
engaged as the independent registered public accounting firm since January
3,
2007. Prior to January 3, 2007, the Company’s independent registered public
accounting firm was HLB
Cinnamon Jang Willoughby & Company.
Effective
February 25, 2008, the Company engaged Grobstein,
Horwath & Company LLP (“GHC”),
as its independent registered public accounting firm. GHC served as the auditor
for QMotions, Inc., the Company’s wholly owned subsidiary which the Company
acquired on January 14, 2008. During the Company's two most recent fiscal years,
and any subsequent interim period prior to engaging GHC, neither the Company
nor
anyone on its behalf consulted GHC regarding either: (i) the application of
accounting principles to a specified transaction regarding the Company, either
completed or proposed; or the type of audit opinion that might be rendered
on
the Company's financial statements; or (ii) any matter regarding the
Company that was either the subject of a disagreement or a reportable
event.
ITEM
5.03
CHANGE IN FISCAL YEAR
On
February 26, 2008, our board of directors approved a change in our fiscal year
from a fiscal year ending on June 30 to a fiscal year ending on December 31.
The
change in our fiscal year will take effect on February 26, 2008 and, therefore,
there will not be a transition period in connection with this change of fiscal
year end, and we will file a form 10-KSB for the year ended December 31, 2007,
which is due to be filed with the Securities and Exchange Commission by March
30, 2008. Our 2008 fiscal year will end on December 31, 2008.
ITEM
9.01
FINANCIAL
STATEMENTS AND EXHIBITS
(d)
Exhibits
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Exhibit
Number
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Exhibit
Description
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99.1
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Letter
date February 26, 2008 from Dale
Matheson Carr-Hilton Labonte
LLP.
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SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant
has
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.
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| February
26, 2008 |
ACTIGA
CORPORATION
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By: |
/s/ Dale
Hutchins |
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Name:
Dale Hutchins
Title:
President
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