8-K Filings Reporting Revocation of Auditor Registration by PCAOB

View Systems, Inc. Form 8-K filed 2/16/11 (SEC file no. 0-30178): 
SEC Staff had advised View Systems that the Public Company Accounting Oversight Board (“PCAOB”) registration of the company's former independent accountant, Larry O’Donnell, CPA, P.C., had been revoked effective December 14, 2010.  Because the company has a registration statement on Form S-1 pending with the SEC containing audit reports prepared by Larry O’Donnell, CPA, P.C., it must obtain a re-audit of the financial statements for the year ended December 31, 2009 before the Form S-1 registration statement will be declared effective.  On January 19, View Systems engaged Robert L. White & Associates, Inc. to audit the financial statements for the years ended December 31, 2010 and 2009. 

Imperial Resources, Inc. Form 8-K filed 2/7/11 (SEC file no. 0-53332):
On January 27, Imperial Resources was notified by the SEC that the PCAOB had revoked the registration of J. Crane CPA, P.C. (“J. Crane”) on January 19, 2011.  J. Crane was the company’s former independent registered public accounting firm, and rendered an opinion on the Annual Report for the year ended March 31, 2009.  On June 17, 2009, the company dismissed J. Crane as auditor and engaged Madsen & Associates.  In regards to the financial statements for FY09, Madsen relied entirely upon the audit and report previously issued by J. Crane.  Madsen will re-audit the FY09 financials and will include an audit report for all periods presented in an amended 10K for the FY10 and FY09, of which the company anticipates filing on or before April 15, 2011.

Add-on Exchange, Inc. Form 8-K filed 1/27/11 (SEC file no. 0-52867):
The company received a letter from the SEC on January 6 advising that effective October 22, 2010, the PCAOB revoked the registration of Gately & Associates LLC ("Gately") and that, since Gately was no longer registered with the PCAOB, Add-on Exchange may not include Gately's audit reports in SEC filings.  Accordingly, the financial statements for the fiscal year ended September 30, 2009, must be re-audited by an independent public accounting firm registered with the PCAOB.  Add-on engaged Sherb & Co. on January 14 to conduct this audit.