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: September 25, 2006
Advanced Refractive Technologies, Inc.
(Exact name of the Company as specified in its charter)
Delaware 0--256111 33-0838660
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
1062 Calle Negocio, Suite D
San Clemente, California 92673
(Address of principal executive offices)
The Company's telephone number, including area code:
949-940-1300
Section 4 - Matters Related to Accountants and Financial Statements
Item 4.01 Changes in Registrant's Certifying Accountant
On September 25, 2006, Peterson & Company, LLP ("Peterson") resigned as
the Company's independent auditors.
During the fiscal year ended December 31, 2005, and the subsequent interim
period through the date of the resignation of Peterson, there have been no
disagreements 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 Peterson, would have caused it to make reference
to the subject matter of the disagreements in connection with its report. During
the fiscal year ended December 31, 2005 and through the date of resignation,
there have been no "reportable events" (as that term is defined in Regulation
S-B Item 304(a) (1) (v)).
The report of Peterson on the financial statements of the Company for the
year ended December 31, 2005 did not contain an adverse opinion or a disclaimer
of opinion and was not qualified or modified as to uncertainty, audit scope or
accounting principles, except that the report for the year ended December 31,
2005 stated that our accumulated losses and lack of working capital raised
substantial doubt about our ability to continue as a going concern.
The Company provided Squar, Milner, Peterson, Miranda & Williamson, LLP
("Squar Milner"), successor to Peterson, with a copy of the foregoing
disclosures. Attached as Exhibit 16 is a copy of Squar Milner's letter, dated
March 5, 2007, stating its agreement with such statements.
Section 9 - Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits
Exhibit 16 Letter, dated March 5, 2007, of Squar, Milner, Peterson,
Miranda & Williamson, LLP
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.
Advanced Refractive Technologies, Inc.
By: /s/ Laurence Schreiber
-----------------------
Laurence Schreiber, Executive Vice President and Secretary
Date: March 5, 2007