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 (Date of earliest event reported): November 30,
2007
ETHOS
ENVIRONMENTAL, INC.
(Exact
name of registrant as specified in its charter)
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Nevada
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000-30237
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88-0467241
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(State
or other jurisdiction
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(Commission
File Number)
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(IRS
Employer
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of
Incorporation)
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Identification
Number)
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6800
Gateway Park Drive
San
Diego, CA 92154
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(Address
of principal executive offices)
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619-575-6800
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(Registrant’s
Telephone Number)
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(Former
name or former address, if changed since last report)
Copy
of
all Communications to:
Luis
Carrillo
SteadyLaw
Group, LLP
501
W. Broadway, Suite 800
San
Diego, CA 92101
main
phone: 619.399.3090
fax:
619.330.1888
Check
the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item
4.01. Change in Registrant’s Certifying
Accountant.
(a) On
November 30, 2007, Ethos Environmental, Inc., a Nevada corporation (the
“Registrant”) terminated the services of JH COHN LLP (“JHC”) as its independent
registered public accounting firm. The decision to dismiss JHC was
recommended and approved by the board of directors of Ethos Environmental,
Inc.
(“Board of Directors”).
JHC
did
not issue any audit reports on the financials statements of the Registrant
as of
December 31, 2006 and 2005 and for the years then ended, and, as such, no
such
audit reports contained any adverse opinion or disclaimer of opinion and
were
not qualified or modified as to uncertainty, audit scope or accounting
principle.
During
the Registrant’s two most recent fiscal years and through November 30, 2007, (i)
there was a pending “disagreement” (as defined in Item 304(a)(1)(iv) of
Regulation S-K and related instructions) with JHC as of the date of dismissal
regarding accounting principles or practices related to revenue recognition,
but
there were no other “disagreements” related to financial statement disclosure,
or auditing scope or procedure, which disagreement, if not resolved to the
satisfaction of JHC, would have caused JHC to make reference to the subject
matter of the disagreement in connection with its report and (ii) there were
no
“reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and
related instructions).
The
Registrant has provided JHC with a copy of this disclosure and requested
that
JHC furnish it with a letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the above statements. A copy of
such letter will be filed as an Exhibit 16.1 to this Form 8-K in an amendment
upon receipt from JHC.
(b) On
November 30, 2007, the Board of Directors engaged Moore & Associates,
Chartered (“Moore”), as the Registrant’s independent registered public
accounting firm. During the Registrant’s two most recent fiscal years
and through November 30, 2007, neither the Registrant nor any one acting
on its
behalf consulted with Moore regarding (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the
type
of audit opinion that might be rendered on the Registrant’s financial statements
and neither a written report was provided to the Registrant or oral advice
was
provided that Moore concluded was an important factor considered by the
Registrant in reaching a decision as to the accounting, auditing or financial
reporting issue, (ii) any matter that was either the subject of a “disagreement”
(as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions)
or
(iii) a “reportable event” (as defined in Item 304(a)(1)(v) of Regulation S-K
and related instructions).
Item
9.01 Financial
Statements and
Exhibits.
(a) Not
applicable
(b) Not
applicable
(c) Not
applicable
(d) Exhibits.
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 thereunto
duly authorized.
| Date: December
6, 2007 |
Ethos
Environmental, Inc. |
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By:
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/s/
Enrique de Vilmorin |
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Enrique
de Vilmorin,
President
& CEO
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