abat8k20100108.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
COMMISSION
FILE NO.: 1-33726
Date
of Report: January 8, 2010
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ADVANCED
BATTERY TECHNOLOGIES, INC.
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(Exact
name of registrant as specified in its charter)
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Delaware
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22-2497491
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(State
of other jurisdiction of
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(IRS
Employer
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incorporation
or organization
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Identification
No.)
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15
West 39th
Street, Suite 14A, New York, New York
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10018
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(Address
of principal executive offices)
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(Zip
Code)
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212-391-2752
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(Registrant’s
telephone number including area
code)
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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:
□ 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 Changes in
Registrant’s Certifying Accountant
On January 8, 2010, Advanced Battery
Technologies, Inc. (the “Company”) was notified that the audit practice of
Bagell, Josephs, Levine & Company, LLP, the Company’s independent registered
public accounting firm (“BJL”), was combined with Friedman LLP (“Friedman”)
effective as of January 1, 2010. On January 8, 2010, BJL resigned as the
independent registered public accounting firm of the Company and, with the
approval of the Audit Committee of the Company’s Board of Directors, Friedman
was engaged as the Company’s independent registered public accounting
firm.
During the two years ended December 31,
2008 and 2007 and from December 31, 2008 through the engagement of Friedman as
the Company’s independent registered public accounting firm, neither the Company
nor anyone on its behalf consulted Friedman with respect to any accounting or
auditing issues involving the Company. In particular, there was no discussion
with the Company regarding the application of accounting principles to a
specified transaction, the type of audit opinion that might be rendered on the
financial statements, or any matter that was either the subject of a
disagreement, as described in Item 304 of Regulation S-K (“Regulation S-K”)
promulgated by the Securities and Exchange Commission (the “SEC”), with BJL, or
a “reportable event” as described in Item 304(a)(1)(v) of Regulation
S-K.
BJL performed audits of the Company’s
consolidated financial statements for the year ended December 31, 2008. BJL’s
report 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.
During the two years ended December 31,
2009, and from December 31, 2009 through the January 8, 2010, there were no (i)
disagreements between the Company and BJL on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to its satisfaction, would have caused BJL
to make reference to the subject matter of such disagreements in connection with
its report, or (ii) “reportable events,” as described in Item 304(a)(1)(v) of
Regulation S-K.
The Company furnished BJL with a copy
of this report prior to filing with the SEC and requested that BJL furnish it
with a letter addressed to the SEC stating whether or not it agreed with the
statements made by the Company in this report insofar as they relate to BJL’s
audit services and engagement as the Company’s independent registered public
accounting firm. BJL has furnished a letter addressed to the SEC dated January
12, 2010, a copy of which is attached hereto as Exhibit 16.
Item
9.01 Financial
Statements and Exhibits
Exhibits
16. Letter
from Bagell, Josephs, Levine & Company, LLC dated January 12,
2010.
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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ADVANCED
BATTERY TECHNOLOGIES, INC.
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Dated:
January 12, 2010
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By:/s/ Fu
Zhiguo
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Fu
Zhiguo, Chief Executive Officer
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