UNITED
STATES 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): May 2, 2007
Commission
File Number: 0-29195
ONSCREEN
TECHNOLOGIES, INC.
(Name
of
Small Business Issuer in Its Charter)
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Colorado
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84-1463284
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(State
or jurisdiction of
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(I.R.S.
Employer
|
|
incorporation
or organization)
|
Identification
No.)
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600
NW 14th Avenue, Suite 100, Portland, Oregon
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97209
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(Address
of Principal Executive Offices)
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(Zip
Code)
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(503)
417-1700
(Registrant’s
telephone number)
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 240.1 4d-2(b))
[
]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act
(17 CFR 240.13e-4(c))
Item
4.01 Changes
in Registrant’s Certifying Accountant
On
May 2,
2007, the Registrant received and accepted the letter of resignation from its
Independent Registered Public Accounting Firm, Salberg & Company, P.A., Boca
Raton, Florida. The Public Accounting Firm’s report on the financial statements
for either of the past two years did not contain an adverse opinion or
disclaimer of opinion, nor was it modified as to uncertainty, audit scope,
or
accounting principles except that there was an explanatory paragraph expressing
substantial doubt about the Company’s ability to continue as a going concern.
The decision to change accountants was by mutual consent because of the five
years partner rotation requirement of Regulation S-X (17 CFR, Part 210). The
Company has had no disagreements with the former accountant on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure. The Board of Directors and Audit Committee approved
retaining Webb & Company, P. A., Boynton Beach, Florida as the Company’s
Independent Registered Public Accounting Firm effective May 2,
2007.
Prior
to
engaging Webb & Company, P.A., we did not consult Webb & Company, P.A.
regarding either:
| 1. |
The
application of accounting principles to any specified transaction,
either
completed or proposed, or the type of audit opinion that might be rendered
on our financial statements, and neither a written report was provided
to
our company nor oral advice was provided by Webb & Company, P.A. that
was an important factor considered by our company in reaching a decision
as to the accounting, auditing or financial reporting issue;
or
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| 2. |
Any
matter that was either the subject of disagreement or event, as defined
in
Item 304(a)(1)(iv)(A) of Regulation S-B and the related instruction
to
Item 304 of Regulation S-B, or a reportable event, as that term is
explained in Item 304(a)(1)(iv)(A) of Regulation
S-B.
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Prior
to
engaging Webb & Company, P.A., Webb & Company, P.A. has not provided our
company with either written or oral advice that was an important factor
considered by our company in reaching a decision to engage Webb & Company,
P.A. as our independent registered public accounting firm.
We
provided Salberg & Company, P.A. with a copy of this Current Report on Form
8-K on May 2, 2007, prior to its filing with the SEC, and requested that they
furnish us with a letter addressed to the SEC stating whether they agree with
the statements made in this Current Report on Form 8-K, and if not, stating
the
aspects with which they do not agree. A copy of the letter provided by Salberg
& Company, P.A., dated May 2, 2007, is attached to this Form 8-K as an
exhibit.
Item
9.01 Financial
Statements and Exhibits
Letter
from Salberg & Company, P.A., dated May 2, 2007.
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 thereunto
duly authorized.
Signed
and submitted this 2nd
day of
May 2007.
| OnScreen Technologies, Inc. | ||
| (Registrant) | ||
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| By: | /s/ Russell L. Wall | |
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Russell
L. Wall as CEO/President
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