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): May 15, 2007
CHINA
WEST COAL ENERGY INC.
(Exact
name of registrant as specified in Charter)
|
Nevada
|
|
000-51753
|
|
75-2882833
|
|
(State
or other jurisdiction of
incorporation
or organization)
|
|
(Commission
File No.)
|
|
(IRS
Employee Identification
No.)
|
Room
2205, Suite A, Zhengxin Building, No. 5, Gaoxin 1st Road, Gao Xin District,
Xi’an,
Shaanxi Province, People’s Republic of China
(Address
of Principal Executive Offices)
(8629)
8209-1099
(Issuer
Telephone number)
N/A
(Former
name or former address, if changed since last report)
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 CFR
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))
Forward
Looking Statements
This
Form
8-K and other reports filed by China West Coal Energy Inc. (the “Registrant”)
from time to time with the Securities and Exchange Commission (collectively
the
“Filings”) contain forward looking statements and information that are based
upon beliefs of, and information currently available to, the Registrant’s
management as well as estimates and assumptions made by the Registrant’s
management. When used in the Filings the words “anticipate”, “believe”,
“estimate”, “expect”, “future”, “intend”, “plan” or the negative of these terms
and similar expressions as they relate to the Registrant or the Registrant’s
management identify forward looking statements. Such statements reflect the
current view of the Registrant with respect to future events and are subject
to
risks, uncertainties, assumptions and other factors relating to the Registrant’s
industry, operations and results of operations and any businesses that may
be
acquired by the Registrant. Should one or more of these risks or uncertainties
materialize, or should the underlying assumptions prove incorrect, actual
results may differ significantly from those anticipated, believed, estimated,
expected, intended or planned.
Although
Registrant believes that the expectations reflected in the forward looking
statements are reasonable, Registrant cannot guarantee future results, levels
of
activity, performance or achievements. Except as required by applicable law,
including the securities laws of the United States, Registrant does not intend
to update any of the forward-looking statements to conform these statements
to
actual results.
Item
4.01 Change
in Registrant’s Certifying Accountant
Effective
May 15, 2007, Schwartz Levitsky Feldman LLP, Chartered Accountants (“SLF”) was
dismissed as China West Coal Energy Inc.’s (the “Registrant”) certifying
independent accountant. The audit report of SLF on the Registrant’s financial
statements for the year ended December 31, 2006 did not contain an adverse
opinion or a disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope, or accounting principles, except for an explanatory
paragraph indicating that there was substantial doubt as to the Registrant’s
ability to continue as a going concern. Prior to their dismissal, there were
no
disagreements with SLF 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 SLF would have caused
them
to make reference to this subject matter of the disagreements in connection
with
their report, nor were there any "reportable events" as such term as described
in Item 304(a)(1)(iv) of Regulation S-B, promulgated under the Securities
Exchange Act of 1934, as amended ("Regulation S-B").
The
Registrant requested SLF to furnish it with a letter addressed to the SEC
stating whether it agrees with the statements made above by the Registrant.
A
copy of the letter by SLF is attached as Exhibit 16.1 to this Form
8-K.
Effective
on May 15, 2007, Yu & Associates CPA Corporation (“Yu & Associates”),
whose address is 10410
Lower Azusa Road, Suite 202, El Monte, California 91731, was
engaged to serve as the Registrant's new independent certifying
accountant.
Prior
to
engaging Yu & Associates, the Registrant had not consulted Yu &
Associates regarding the application of accounting principles to a specified
transaction, completed or proposed, the type of audit opinion that might be
rendered on the Registrant’s financial statements or a reportable event, nor did
the Registrant consult with Yu & Associates regarding any disagreements with
its prior auditor 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 the prior auditor, would have caused it
to
make a reference to the subject matter of the disagreements in connection with
its reports.
The
dismissal of SLF as the Registrant’s certifying independent accountant and the
engagement of Yu & Associates as its new certifying independent accountant
were both approved by the Registrant's Board of Directors.
Item
9.01 Financial
Statements and Exhibits
|
Exhibit
Number
|
|
Description
|
| |
|
|
|
16.1
|
|
Letter
from Schwartz Levitsky Feldman LLP dated May 16, 2007.
|
|
|
|
|
[Signatures
Page Follows]
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: May
16, 2007
|
CHINA
WEST COAL ENERGY INC.
(Registrant)
|
|
|
|
|
|
|
By:
|
/s/
Baowen Ren
|
|
|
Baowen
Ren
|
|
|
Chief
Executive Officer
|