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): January 4, 2007
GLOBETEL COMMUNICATIONS CORP.
(Exact Name of Registrant as Specified in Its Charter)
Delaware 0-23532 88-0292161
(State or Other Jurisdiction (Commission File Number) (I.R.S. Employer
of Incorporation) Identification No.)
9050 Pines Blvd., Suite 255, Pembroke Pines, FL 33024
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: 954-241-0590
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))
Item 4.01 Change in Registrant's Certifying Accountant
(a) On January 4, 2007, the Audit Committee of the Board of
Directors dismissed Dohan and Company., CPAs PA as the Company's certifying
accountant.
During the two years ended December 31, 2005 and December 31, 2004 and the
subsequent interim periods through August 14, 2006, there were no disagreements
with Dohan & Co. 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 Dohan & Co. would have caused them to make
reference in connection with their report to the subject matter of the
disagreement, and Dohan and Company has not advised the Company of any
reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The report of independent registered public accounting firm of Dohan and Company
as of and for the two years ended December 31, 2005 and December 31, 2004, did
not contain any adverse opinion or disclaimer of opinion, nor was it qualified
or modified as to audit scope or accounting principle.
(b) On January 4, 2007 the Company engaged McKean Paul Chrycy
Fletcher & Co. as the Company's certifying accountants. During the two years
ended December 31, 2005, and through January 4, 2007, the Company did not
consult with McKean Paul Chrycy Fletcher & Co. regarding any of the matters or
events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
A copy of the forgoing disclosures was provided to Dohan and Company. prior to
the date of the filing of this report. Dohan and Company. has furnished the
Company a copy of the letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the statements above. A copy of Dohan &
Co.'s letter, is filed as Exhibit 16 to this Form 8-K. Dohan has stated that
they cannot determine whether or not there will be disagreements with the
Company on the matters set forth above.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
Exhibit Number
16 Letter from Dohan & Co. LLP to the Securities and Exchange Commission
SIGNATURE
Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.
GlobeTel Communications Corp.
Dated: January 29, 2007 By: /s/ Peter Khoury
--------------------------
Peter Khoury
Chief Executive Officer
EXHIBIT INDEX
EXHIBIT
NUMBER
16 Letter from Dohan & Co. LLP to the Securities and Exchange Commission