Cosmo Communications Corp – ‘8-K’ for 6/30/05

On:  Monday, 9/19/05, at 4:55pm ET   ·   For:  6/30/05   ·   Accession #:  718096-5-13   ·   File #:  0-11968

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         2±    12K 

Document Table of Contents

cosmo8k05.txt                                                                   
DOCUMENT                                                                        
TYPE>8-K/A                                                                      
SEQUENCE 1                                                                      
FILENAME>cosmo8k05.txt                                                          
TEXT>                                                                           

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)                              
September 16, 2005                                                              

Cosmo Communications Corporation                                                
(Exact name of Registrant as Specified in its Charter)                          

Delaware 0-119698       59-2268005                                              
(State or Other Jurisdiction of Incorporation)                                  
(Commission File Number) (IRS Employer Identification No.)                      

2-55 Travail Road, Markham, Ontario  L3S 3J1, Canada                            
(Address of Principal Executive Offices)                                        

Registrant's telephone number, including area code                              
(905) 209-0488                                                                  

Not Applicable                                                                  
(Former Name or Former Address, if Changed Since Last Report)                   

Item 4.  Changes in Registrant's Certifying Accountants.                        

On September 16, the Registrant's Board of Directors appointed Walker & Company 
Chartered Accountants Professional Corporation ("Walker & Company') as the      
Registrant's independent auditors for the fiscal year ended March 31, 2006, and 
dismissed SF Partnership, LLP ("SF"), which had audited the Registrant's        
financial statements for the year ended March 31, 2005.                         

The Registrant's Board of Directors believes that the appointment of Walker &   
Company to audit the Registrant's consolidated financial statements for the     
fiscal year ended March 31, 2006, and thereafter is in the best interests of    
the Registrant and its shareholders. During the last two fiscal years, the      
Registrant did not consult Walker & Company on any matter requiring             
disclosure in this Form 8-K.                                                    

SF's report on the Registrant's financial statements for the Registrant's year  
ended March 31, 2005 and 2004 did not contain an adverse opinion or disclaimer  
of opinion, nor was it modified as to uncertainty, audit scope, or accounting   
principles. During the year ended March 31, 2005 and through the date of this   
filing, there were no disagreements with SF on any matter of accounting         
principles or practices, financial statement disclosure, or auditing scope or   
procedure.                                                                      

The Company has not consulted with Walker & Company regarding the               
application of accounting principles to a specified transaction or the type     
of audit opinion that might be rendered on the Company's financial              
statements during the two most recent fiscal years through the present.         

The Company requested that SF furnish it with a letter addressed to the         
Securities and Exchange Commission stating whether or not it agrees             
with the statements in this Item 4.                                             

Item 9.01.  Financial statements and Exhibits                                   

(c) Exhbits                                                                     

16  Letter Regarding Change in Certifying Accountant from SF Partnership, LLP   

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: September 16, 2005                                                        

                                COSMO COMMUNCIATIONS CORPORATION

                    By:  /s/ Peter Horak
           Peter Horak
                       Chief Executive Officer

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing		Date		Other Filings
		3/31/06		10-K,  NT 10-K
Filed on:		9/19/05
		9/16/05
For Period End:		6/30/05		10QSB,  8-K/A,  NT 10-K
		3/31/05		10KSB,  10KSB/A,  NT 10-K
		3/31/04		10KSB,  10KSB/A
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