UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report: September 27, 2006
ALLOY STEEL INTERNATIONAL, INC.
(Exact Name of Registrant as Specified in Charter)
DELAWARE 000-32875 98-0233941
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(State or other jurisdiction Commission IRS Employer
of incorporation) File Number) Identification No.)
42 MERCANTILE WAY MALAGA
P.O. BOX 3087 MALAGA DC 6945
(Address of principal executive offices)
Registrant's telephone number, including area code: 61 8 9248 3188
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On September 18, 2006, the board of directors of Alloy Steel International Inc
resolved to dismiss Rothstein, Kass & Company, P.C. (RKC) as its independent
auditor for the fiscal year ending September 30, 2006 and engaged Bentleys MRI
to serve as its independent auditor for fiscal year ending September 30, 2006.
This change has occasioned by the ability for the company to utilise the
services of a firm closer geographically to its operations and simplify
communication logistics.
RKC was appointed by the company on January 16, 2002, to be its auditor for the
fiscal year ending September 30, 2002 and reappointed for subsequent years.
From January 16, 2002, to present there have been no disagreements with RKC on
any matters of accounting principle or practices, financial statement
disclosure, auditing scope or procedure which if not resolved to RKC's
satisfaction would have caused them to make references to the subject matter in
connection with their report.
In relation to financial statements of the company for the past two years the
accountants report has not contained any adverse opinions; disclaimer of opinion
or was qualified or modified as to uncertainty, audit scope or accounting
principals.
In addition the company believes there are no reportable events which require
disclosure as required by them 304(a)(3)(iv) B of regulation S-B.
The company has provided RKC with a copy of the foregoing statements and
requested that RKC provide it with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the preceding statements.
This letter is filed as an exhibit to this report.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
Exhibits.
99.1. Letter from Rothstein, Kass & Company, P.C. to Securities and Exchange
Commission dated September 26, 2006.
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.
ALLOY STEEL INTERNATIONAL, INC.
Date: September 27, 2006 By: /s/ Alan Winduss
Name: Alan Winduss
Its: Chief Financial Officer