CURRENT REPORT FOR ISSUERS SUBJECT TO THE
1934 ACT REPORTING REQUIREMENTS
FORM 8-K/A
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act
August 11, 2006
Date of Report
(Date of Earliest Event Reported)
Commission File No. 0-29935
Micro Bio-Medical Waste Systems, Inc.
(Exact name of Registrant as specified in its charter)
Nevada, USA 33-0677140
(State of Incorporation) (IRS Employer Identification No.)
27430 Riverside Lane, Valencia, CA 91354
(Address of principal executive offices)(Zip Code)
Company's telephone number, including area code: (661) 287-3772
Item 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
LBB & Associates, Ltd., LLP. (LBB) was dismissed on August 11, 2006 as our
independent auditors. LBB's report dated March 28, 2006 on our balance sheet of
Micro Bio-Medical Waste Systems, Inc. as of December 31, 2005, and the related
statements of operations, stockholders' equity, and cash flows for each of the
two years then ended, did not contain an adverse opinion or disclaimer of
opinion, or qualification or modification as to uncertainty, audit scope, or
accounting principles.
During the two most recent fiscal years ended December 31, 2005 and 2004, and in
the subsequent interim period, there were no disagreements with LBB on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope and procedures which, if not resolved to their satisfaction
would have caused them to make reference to the matter in their report. We have
requested them to furnish a letter addressed to the Commission stating whether
it agrees with the above statements. A copy of the LBB letter is filed as
Exhibit 16.1 to this amended Form 8-K. Malone & Bailey, PC (M&B) was engaged on
August 11, 2006 as our principal accountant. The decision to change accountants
was approved by the Board of Directors.
The managing shareholder of LBB used to work with M&B until July 5, 2004, and
M&B was our auditors for 2003 and prior years. Subsequent to July 5, 2004, and
through the date hereof, neither we nor anyone on our behalf consulted with M&B
regarding either the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on our financial statements, nor has M&B provided to us a
written report or oral advice regarding such principles or audit opinion or any
matter that was the subject of a disagreement or reportable events set forth in
Item 304(a)(iv) and (v), respectively, of Regulation S-K with LBB.
We have requested M&B review the disclosure in this report on Form 8-K and
provided M&B the opportunity to furnish us with a letter addressed to the
Commission containing any new information, clarification of our expression of
our views, or the respects in which M&B does not agree with the statements made
by us in this report. M&B has advised us that no such letter need be issued.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
(a) Not applicable
(b) Not applicable
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(c) Exhibit No. Description (see below):
EXHIBIT DESCRIPTION LOCATION
16.1 Letter sent to SEC from LBB & Associates, Ltd., LLP dated Provided
August 11, 2006 herewith
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned hereunto duly authorized.
Micro Bio-Medical Waste Systems, Inc.
By: /s/ Charles Smith
--------------------------
Name Charles Smith
Chief Executive Office
Dated: August 11, 2006