UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K /A
Amendment No.
1
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 14, 2008
SKYE
INTERNATIONAL, INC.
(Exact
name of registrant as specified in its charter)
|
Nevada
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000-27549
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88-0362112
|
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(State
or other jurisdiction of incorporation)
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(Commission
File Number)
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(IRS
Employer Identification No.)
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7701 E. Gray Rd., Suite 4
Scottsdale AZ 85260
(Address
of principal executive offices) (Zip Code)
Registrant’s
telephone number, including area code (480) 993-2300
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
240.13e-4(c))
1
Explanatory
Note: This Amendment No. 1 to Form 8-K is being filed to
file the letter from Moore & Associates, Chartered, as required by the
instructions to Item 4.02.
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ITEM
4.02
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NON-RELIANCE
ONPREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR
COMPLETED INTERIM REVIEW
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On May 9,
2008, the registrant filed its quarterly report on Form 10-Q for the quarter
ended March 31, 2008. The registrant believed that its independent
registered public accounting firm, Moore & Associates, Chartered (“Moore”),
had given final approval of the report for filing. On May 14, 2008,
the registrant was informed that its financial statements had not been given
final approval and that the financial statements contained in its Form 10-Q
filed on May 9, 2008 should not be relied upon. The registrant and
Moore discussed the preparation and filing of this Form 8-K.
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ITEM
9.01
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FINANCIAL
STATEMENTS AND EXHIBITS
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Regulation
S-K
Number
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Document
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7.1
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Letter
from Moore & Associates, Chartered, dated May 16,
2008
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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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SKYE
INTERNATIONAL, INC
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Date: May
16, 2008
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By:
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/s/ Thaddeus (Ted) F.
Marek
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Name: Thaddeus
(Ted) F. Marek
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Title: Secretary
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EXHIBIT
INDEX
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Regulation
S-K
Number
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Document
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2