Hydrogen Hybrid Technologies, Inc. – ‘8-K’ for 4/5/06

On:  Tuesday, 4/11/06, at 7:18pm ET   ·   As of:  4/12/06   ·   For:  4/5/06   ·   Accession #:  1163002-6-2   ·   File #:  333-76242

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         4     15K 
 2: EX-16       Letter Regarding Change of Certifying Accountant       1      7K 

8-K   —   Current Report
Document Table of Contents

8-K
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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

Date of Report (Date of earliest event reported):  April 5, 2006      

Pinoak, Inc.      
  ------------------------------------------------------
(Exact name of registrant as specified in its charter)

   Nevada                    333-76242              86-0983750
----------------------------       ------------       ------------------      
(State or other jurisdiction       (Commission          (IRS Employer         
of incorporation)             File Number)       Identification No.)

10801 E. Grove Street, Mesa, AZ  85208        
--------------------------------------------------------------------      
(Address of principal executive offices)        

(480) 984-8446        
---------------------------       
(Issuer's telephone number)       

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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Section 4 - Matters Related to Accountants and Financial Statements             
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Item 4.01  Changes in Registrant's Certifying Accountant                        

(a)  On April 5, 2006, the board of directors of Pinoak, Inc. ("Pinoak" or the  
"Registrant") unanimously approved a resolution dismissing Beckstead and Watts, 
LLP, as its independent accounting firm for the year ending December 31, 2005.  

Beckstead and Watts,LLP conducted audits of the financial statements of         
the Registrant for the calendar years ended December 31, 2003, and December 31, 
2004.  These financial statements accompanied the Registrant's 10-KSB Annual    
Report for the year ended December 31, 2004 that was previously filed with the  
Securities and Exchange Commission and which is incorporated herein by          
reference.                                                                      

The reports of the Registrant on the financial statements as of and for the     
fiscal years ended December 31, 2003 and December 31, 2004, did not contain an  
adverse opinion or disclaimer of opinion and was not qualified or modified as   
to uncertainty, audit scope, or accounting principles, except that Beckstead and
Watts, LLP, issued an explanatory paragraph in its fiscal 2003 and 2004 reports 
as to the Registrant's ability to continue as a going concern.                  

In connection with its audits for the two most recent fiscal years and review   
of unaudited financial statements through September 30, 2005 and to April 5,    
2006, there have been no disagreements with Beckstead and Watts, LLP on any     
matter of accounting principles or practices, financial statement disclosure,   
or auditing scope or procedure, which disagreements, if not resolved to the     
satisfaction of Beckstead and Watts, LLP would have caused it to make reference 
to the subject matter in connection with its report on the Registrant's         
financial statements for such years; during the two most recent fiscal years    
and through April 5, 2006, there have been no reportable events (as defined in  
Regulation S-B Item 304(a)(1)(iv)).                                             

Pinoak provided Beckstead and Watts, LLP with a copy of the above disclosures   
and requested that Beckstead and Watts, LLP furnish the Registrant with a letter
addressed to the U. S. Securities and Exchange Commission stating whether it    
agrees with the foregoing statements by Pinoak, and, if not, stating the        
respects in which it does not agree.  A copy of the letter from Beckstead and   
Watts, LLP is filed herewith as Exhibit 16.1                                    

(b)  Also on April 5, 2006, the Registrant's Board of Directors approved the    
appointment of Moore & Associates, Chartered, Certified Public Accountants      
Las Vegas, Nevada, as Pinoak's registered independent public accounting         
firm.                                                                           

During the Registrant's two most recent fiscal years and through the date of    
this Report on Form 8-K, the Registrant did not consult Moore & Associates,     
Chartered with respect to the application of accounting principles to a         
specified transaction, either completed or proposed, or the type of audit       
opinion that might be rendered on the Registrant's financial statements, or     
any other matters or events listed in Item 304(a)(2) of Regulation S-B.         

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Section 9 - Financial Statements and Exhibits                                   
----------------------------------------------                                  

Item 9.01 Financial Statements and Exhibits                                     

(c) Exhibits                                                              

16.1*  Letter from Beckstead and Watts, LLP, dated April 10, 2006.        

-------------                                                                   
* this filing                                                                   

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.                                           

    Pinoak, Inc.
        ------------------------
      Registrant

  By: /s/ Rick Jesky
                    ------------------------------------
   Name:  Rick Jesky
      Title: President/CEO

Dated:  April 10, 2006                                                          

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 Exhibit Index

16.1*  Letter from Beckstead and Watts, LLP, dated April 10, 2006.        

---------------                                                                 
*this filing                                                              

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
Filed as of:		4/12/06
Filed on:		4/11/06
		4/10/06		3		4
For Period End:		4/5/06		1		2
		12/31/05		2					10KSB,  NT 10-K
		9/30/05		2					10QSB
		12/31/04		2					10KSB,  NT 10-K
		12/31/03		2					10KSB
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