lcam8ka112608.htm
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 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) – November 26, 2008
Commission
File Number: 333-144973
LIBERTY
CAPITAL ASSET MANAGEMENT, INC.
(Exact
name of registrant as specified in its charter)
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Delaware
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56-2646797
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(State
or jurisdiction of
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(IRS
Employer Identification No.)
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incorporation
or organization)
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2470 St.
Rose Parkway, Suite 314,
Henderson, NV 89074.
(Address
of principal executive offices, including zip code)
(702) 914-4300
(Registrant's
telephone number, including area code)
Corporate
Outfitters, Inc.
3327 West
Indian Trail, Suite 152
Spokane,
WA 99208
(Former
name and or former address is 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:
[ ]
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)
[ ]
Precommencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))
[ ]
Precommencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))
LIBERTY
CAPITAL ASSET MANAGMENT, INC.
EXPLANATORY
PARAGRAPH
This
amendment to the Form 8K, as filed on November 26, 2008, is to incorporate the
attached Exhibit 16.1, letter dated November 26, 2008 from the former
accountant, Kyle L. Tingle, CPA, LLC. The exhibit states that the former auditor
read the Company’s statements included under Item 4 of its Form 8-K dated
November 26, 2008 and agrees with such statements.
ITEM
4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT
(a) Previous
independent accountants
On November 26, 2008, Kyle
L. Tingle, CPA, LLC, the independent accountant previously engaged as
the principal accountant to audit the financial statements of Liberty
Capital Asset Management, Inc., formerly Corporate Outfitters, Inc (“the
Company”), was dismissed.
The reports of
Kyle L. Tingle, CPA, LLC on the Company’s financial
statements for the fiscal year ended March 31, 2008, included supplementary
paragraphs related to the Company’s ability to continue as a going concern, but
were not otherwise qualified or modified as to uncertainty as to audit scope or
accounting principles nor did they contain an adverse opinion.
During the
Company’s March 31, 2008 and 2007 and the period March 9, 2007 (inception)
through March 31, 2008 and the subsequent
interim period through November 26,
2008, there have been no
disagreements with Kyle L. Tingle, CPA, LLC on
any matter of accounting principles or
practices, financial statement disclosure, or auditing
scope and procedure, which disagreements, if
not resolved to the satisfaction of Kyle L.
Tingle, CPA, LLC, would have caused Kyle L. Tingle, CPA, LLC to make
reference to
the subject matter of the disagreements in
connection with its report on the financial statements for such
year.
The
Company has requested that Kyle L. Tingle, CPA, LLC furnish a letter addressed
to the Securities and Exchange Commission stating whether it agrees
with the above statements.
(b) New
independent accountants
On
November 26, 2008, the Company engaged Pollard Kelley Auditing
Services, Inc., as the independent accountant to act as
the principal accountant to audit the Company’s financial
statements. The Company did not consult with Pollard Kelley Auditing
Services, Inc.
on 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 or any disagreements or a reportable
event.
Item
9.01. Financial Statements,
Financial Information and Exhibits.
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 thereto
duly authorized.
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Date:
December 11, 2008
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LIBERTY
CAPITAL ASSET MANAGEMENT, INC.
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By: /s/
Michael A. Barron
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Michael
A. Barron
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Chief
Executive Officer
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