UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
DC 20549
________________________
FORM
8-K/A
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the
Securities
Exchange Act of 1934
Date
of
Report (Date of earliest event reported): June
30, 2006
GILDER
ENTERPRISES, INC.
(Exact
name of registrant as specified in its charter)
|
Nevada
|
|
000-51038
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98-0373793
|
|
(State
or other jurisdiction of incorporation)
|
|
(Commission
File Number)
|
|
(I.R.S. Employer Identification Number)
|
7
Deer
Park Drive, Suite K, Monmouth Junction, New Jersey 08852
(Address
of principal executive office) (Zip Code)
Registrant’s
telephone number, including area code: (732)
329-8885
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):
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 240.13c-4(c))
ITEM
4.01. Changes in Registrant’s Certifying Accountant
On
June
30, 2006, immediately following the closing of the merger, our Board of
Directors dismissed BDO Dunwoody LLP as our independent accountants and, also
on
June 30, 2006, engaged WithumSmith+Brown, the accountants of MedaSorb prior
to
the merger, as our new independent accountants.
The
audit
reports of BDO Dunwoody on the financial statements of Gilder Enterprises,
Inc.
as of May 31, 2005 and 2004 and for the years then ended did not contain any
adverse opinion or disclaimer of opinion, nor were such reports qualified or
modified as to uncertainty, audit scope or accounting principles, except that
such reports were prepared assuming “the Company will continue as a going
concern” and stated that “as discussed in Note 1 to the consolidated financial
statements, the Company had accumulated operating losses of $169,199 since
its
inception and has a working capital deficit of $67,768. These conditions raise
substantial doubt about the Company’s ability to continue as a going
concern. Management’s plan in regard to these matters are described in
Note 1. These consolidated financial statements do not include any
adjustments that might result from the outcome of this
uncertainty”.
During
the two most recent fiscal years of Gilder Enterprises, Inc. and the subsequent
interim period through the date of their dismissal, there were no disagreements
between Gilder Enterprises, Inc. and BDO Dunwoody as to any matter of accounting
principles or practices, financial statement disclosure, or auditing scope
or
procedure, which disagreements, if not resolved to the satisfaction of BDO
Dunwoody, would have caused BDO Dunwoody to make reference in their reports
on
the financial statements for such years to the subject matter of the
disagreement.
BDO
Dunwoody has been provided with a copy of the disclosure under this Item 4.01
and has been requested to furnish a letter stating whether or not it agrees
with
the foregoing statements. Such letter is attached as an Exhibit to this Form
8-K/A.
Item
9.01. Financial Statements and Exhibits
| Exhibit 16 |
Letter of BDO Dunwoody LLP, dated
July 14,
2006. |
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.
Date:
July
17,
2006
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GILDER
ENTERPRISES, INC.
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By: |
/s/ Al
Kraus |
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Al
Kraus,
President
and Chief Executive Officer
|
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|
EXHIBIT
INDEX
| No. |
Description |
| |
|
| Exhibit 16 |
Letter of BDO Dunwoody LLP, dated July
14,
2006. |