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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
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WASHINGTON, D.C. 20549
FORM 8-K/A
(AMENDMENT NO. 3)
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15 (D) OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED):
OCTOBER 3, 2007
GREYSTONE LOGISTICS, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
OKLAHOMA 000-26331 75-2954680
(STATE OR OTHER JURISDICTION (COMMISSION FILE NUMBER) (I.R.S. EMPLOYER
OF INCORPORATION) IDENTIFICATION NO.)
1613 E. 15TH, TULSA, OKLAHOMA 74120
(Address of principal executive offices) (Zip Code)
(918) 583-7441
(Registrant's telephone number, including area code)
NOT APPLICABLE
(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 (see General Instruction A.2. below):
[ ] 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))
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EXPLANATORY NOTE
On October 3, 2007, Murrell, Hall, McIntosh & Co., PLLP ("MHM") was
dismissed as the independent registered public accounting firm of the Company as
further described in that certain Form 8-K dated October 3, 2007 and filed on
October 9, 2007, as amended and restated pursuant to a Form 8-K/A filed on
October 12, 2007 (the "Form 8-K"). The Company asked MHM to furnish it with a
letter addressed to the Securities and Exchange Commission (the "SEC") stating
whether it agrees or disagrees with the statements contained in Item 4.01 of the
Form 8-K (the "MHM Letter"), which the Company attached as an exhibit to a
second Form 8-K/A filed on October 12, 2007. The SEC subsequently requested that
the Company again amend the Form 8-K so that a copy of the MHM Letter would be
attached to a current report that was coded with disclosure reported under Item
4.01. Nothing has changed with respect to the Company's previous disclosure
relating the dismissal of its previous independent registered public accounting
firm or the appointment of its new independent registered public accounting
firm. In addition, the MHM Letter has not been changed, revoked or supplemented.
Nevertheless, pursuant to the request of the SEC, a copy of the MHM Letter is
attached as Exhibit 16 to this Form 8-K/A.
ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(d) The following exhibit is filed herewith:
Exhibit No. Description
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16 Letter from Murrell, Hall, McIntosh & Co., PLLP to the Securities
and Exchange Commission dated October 12, 2007
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.
GREYSTONE LOGISTICS, INC.
Date: October 26, 2007 By: /s/ Warren F. Kruger
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Warren F. Kruger
President and Chief Executive Officer
EXHIBIT INDEX
Exhibit No. Description
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16 Letter from Murrell, Hall, McIntosh & Co., PLLP to the Securities
and Exchange Commission dated October 12, 2007