SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of
The Securities Exchange Act of 1934
March 5, 2010 (February 26, 2010)
Date of Report (Date of earliest event reported)
MASTERBEAT CORPORATION
(A Nevada Corporation)
(Exact name of registrant as specified in its chapter)
Delaware 333-144982 26-0252191
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
222 East 31st Street - Main Level
New York, New York 10016
(Address of principal executive offices)
(212) 532-1813
(Registrant's telephone number,
including area code)
(Former name or address, if changed since last report)
ITEM 4.01. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On February 26, 2010 Masterbeat Corporation (the "Company") engaged the
accounting firm of Lake and Associates ("Lake") as its independent public
accountants to audit the Company's financial statements for the fiscal years
ending December 31, 2009 and 2008. The appointment of new independent public
accountants was approved by the Company's Board of Directors. We amicably
concluded our relationship with our former independent public accountant, EFP
Rotenberg ("Rotenberg") effective with the appointment of Lake.
Prior to the appointment of Lake, the Company did not consult with Lake on
any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedure.
There were no disagreements with Rotenberg on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure that would have caused Rotenberg to make references in their report to
such disagreements.
Rotenberg had not previously issued any audits of the Company's financials
statements.
We have provided Rotenberg with a copy of this disclosure and requested
that they furnish a letter addressed to the Securities and Exchange Commission
(the "Commission) stating whether they agree with the above statements. (A copy
of the letter addressed to the Commission is filed as Exhibit 16.1 to this
report on Form 8-K).
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 16.1 Letter from EFP Rotenberg dated March 5, 2010 regarding 8-K
disclosure.
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.
MASTERBEAT CORPORATION
Date: March 5, 2010 By: /s/ Brett Henrichsen, CEO
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