form8-k.htm
UNITED
STATES
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: December 18, 2007
ALLOY
STEEL INTERNATIONAL, INC.
(Exact
Name of Registrant as Specified in Charter)
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DELAWARE
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000-32875
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98-0233941
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(State
or other jurisdiction of incorporation)
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Commission
File Number)
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IRS
Employer Identification No.)
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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
December 18, 2007, the board of directors of Alloy Steel International Inc
resolved to dismiss Bentley’s MRI (BMRI), as its independent auditor for the
fiscal year ending September 30, 2007 and engaged Grant Thornton WA Partnership
to serve as its independent auditor for fiscal year ending September 30,
2007.
This
change has been occasioned by the change in international affiliation of the
Bentleys MRI firm closest to the company’s operations which conducted the
majority of the audit services for the Bentleys MRI report for the company
for
the year ended September 30, 2006.
BMRI
was
appointed by the company on September 18, 2006, to be its auditor for the fiscal
year ending September 30, 2006 and reappointed for subsequent
years.
From
September 18, 2006, to present there have been no disagreements with BMRI on
any
matters of accounting principle or practices, financial statement disclosure,
auditing scope or procedure which if not resolved to 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 BMRI with a copy of the foregoing statements and requested
that BMRI 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.
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Letter
from Bentleys MRI to Securities and Exchange Commission dated December
20,
2007.
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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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ALLOY
STEEL INTERNATIONAL, INC.
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Date:
December 20, 2007
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By:
/s/ Alan Winduss
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Name:
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Alan
Winduss
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Its:
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Chief
Financial Officer
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