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 (Date of earliest event reported): November 13, 2007
Customer
Acquisition Network Holdings, Inc.
(Exact
Name of Registrant as Specified in Charter)
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Delaware
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33-141141
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01-0692341
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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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401
E. Las Olas Blvd. suite 1560
Ft.
Lauderdale, FL
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33301
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code: (954) 712-0000
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(Former
name or former address, if changed since last
report)
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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:
o
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 DFR
240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act
(17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4 (c) under the Exchange
Act (17 CFR 240.13e-4(c))
Item
4.01 Changes
in Registrant’s Certifying Accountant.
Effective
as of November 12, 2007, we dismissed Mantyla McReynolds, LLC (Mantyla) as
our
independent accountants. Mantyla had previously been engaged as the principal
accountant to audit our financial statements. On August 28, 2007, Customer
Acquisition Network Holdings, Inc. formerly known as Outsiders Entertainment,
Inc. merged with Customer Acquisition Network, Inc. a Florida headquartered
company.
The
reason for the dismissal is that we believe that it is in our best interest
to
have Salberg & Company, P.A. (Salberg), a Florida headquartered independent
registered public accounting firm who previously audited Customer Acquisition
Network, Inc., to work with our business. We therefore retained Salberg on
November 12, 2007,as our new independent registered public accounting
firm.
The
decision to change accountants was approved by our board of directors on
November 12, 2007.
The
report of Mantyla on our financial statements as of August 31, 2006 and the
years ended August 31, 2006 and 2005 did not contain an adverse opinion or
disclaimer of opinion, nor was it qualified or modified as to uncertainty,
audit
scope or accounting principles, except that the report was qualified as to
our
ability to continue as a going concern.
There
were no disagreements with Mantyla on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure which,
if not resolved to the satisfaction of Mantyla, would have caused it to make
reference to the matter in connection with its reports.
During
our two most recent fiscal years and the subsequent interim periods through
November 12, 2007, we did not consult Salberg regarding either: (i) the
application of accounting principles to a specific completed or contemplated
transaction, or the type of audit opinion that might be rendered on our
financial statements; or (ii) any matter that was the subject of a disagreement
as defined in Item 304(a)(1)(iv) of Regulation S-B.
We
had
made the contents of this Current Report on Form 8-K available to Mantyla and
requested them to furnish a letter addressed to the SEC as to whether Mantyla
agrees or disagrees with, or wishes to clarify our expression of, our views,
or
containing any additional information. A copy of Mantyla’s letter to the SEC is
included as Exhibit 16.1. to this Current Report on Form 8-K.
Item
9.01 Financial
Statements and Exhibits.
(d)
Exhibits
The
following document is filed as an exhibit to this Report on Form
8-K:
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Number
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Description
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16.1
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Letter
from Mantyla McReynolds, LLC, dated November 12, 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 thereunto
duly authorized.
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Date:
November 13, 2007
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Customer
Acquisition Network Holdings, Inc.
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By: |
/s/ Michael
Mathews |
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Michael
Mathews
Chief
Executive Officer
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EXHIBIT
INDEX
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Number
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Description
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16.1
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Letter
from Mantyla McReynolds, LLC, dated November 12, 2007
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