UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K/A
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF
THE SECURITIES EXCHANGE ACT OF 1934
August 6, 2009
Date of report (Date of earliest event reported)
Freight Management Corp.
(Exact Name of Registrant as Specified in Its Charter)
NEVADA
(State or Other Jurisdiction of Incorporation)
000-53127 75-3254381
(Commission File Number) (IRS Employer Identification No.)
Suite 200, 8275 Eastern Ave Las Vegas, NV, 89123
(Address of Principal Executive Offices) (Zip Code)
702-938-0496
(Registrant's Telephone Number, Including Area Code)
(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))
EXPLANATORY NOTE
This Amendment No. 2 on Form 8-K/A to the Kryptic Entertainment Inc. Form 8-K
originally filed with the Securities and Exchange Commission on August 6, 2009
and an 8-K/A filed on August 25, 2009, adds additional disclosure obtained
subsequent to the filing of the Form 8-K and the Form 8-K/A.
On August 27, 2009, the Public Company Accounting Oversight Board ("PCAOB")
revoked the registration of Moore & Associates Chartered because of violations
of PCAOB rules and auditing standards in auditing the financial statements,
PCAOB rules and quality controls standards, and Section 10(b) of the Securities
Exchange Act of 1934 and Rule 10b-5 thereunder, and non-cooperation with a board
investigation.
The Company was unable to obtain an amended Exhibit 16 letter for this amended
Form 8-K.
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On August 6, 2009, our Board of Directors approved the dismissal Moore &
Associates Chartered ("Moore") as our independent registered public accounting
firm and the engagement of Seale and Beers, CPAs as our new independent
registered public accounting firm.
Other than a going concern qualification, Moore's audit reports on our financial
statements as of and for the year ended December 31, 2008, and for the period of
inception on September 17, 2007 to December 31, 2007 (the "Reporting Periods"),
did not contain an adverse opinion or a disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting principles.
During the Reporting Periods, and in the subsequent interim periods through
August 6, 2009, there were (i) no disagreements between the Company and Moore 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 Moore, would have caused Moore to make reference to the subject
matter of the disagreement in their reports on the financial statements for such
years, and (ii) no "reportable events" as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
We have requested that Moore furnish our company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the above
statements.
Due to the circumstances set forth above, the Company cannot obtain an amended
letter from Moore and Associates Chartered, for this amended Form 8-k.
During the Reporting Periods, which were our two most recent fiscal year ends,
and the interim periods through August 6, 2009, we have not consulted with Seale
and Beers, CPAs on any of the matters or events set forth in Regulation S-K Item
304(a)(2).
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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.
Date: September 16, 2009
By: /s/ Ibrahim Abotaleb
--------------------------------
Name: Ibrahim Abotaleb
Title: President and Director
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Freight Management Corp.
Suite 200
8275 Eastern Ave
Las Vegas, NV, 89123
September 16, 2009
Ms. Effie Simpson
Staff Accountant
Securities and Exchange Commission
Division of Corporate Finance
Washington D.C. 20549
Re: Freight Management Corp.
Form 8-K filed August 6, 2009
Form 8-K/A filed August 25, 2009
File No. 000-53127
Dear Ms. Simpson:
We are writing in response to your comment letter dated September 2, 2009, in
connection with the above-referenced filing. Please note that we only received
this letter by fax on September 14, 2009.
We have included an Explanatory Note that includes the following additional
disclosure:
"On August 27, 2009, the Public Company Accounting Oversight Board ("PCAOB")
revoked the registration of Moore & Associates Chartered because of violations
of PCAOB rules and auditing standards in auditing the financial statements,
PCAOB rules and quality controls standards, and Section 10(b) of the Securities
Exchange Act of 1934 and Rule 10b-5 thereunder, and non-cooperation with a board
investigation."
We have also disclosed that are unable to obtain an amended Exhibit 16 letter
for this amended Form 8-K.
Seale & Beers CPA's have already re-audited our financial statements for
December 31, 2008. This was provided in response to comments received from the
SEC dated August 4, 2009. The 10-K/A which contains the re-audit was filed on
August 24, 2009.
Sincerely;
/s/ Ibrahim Abotaleb
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Ibrahim Abotaleb
President and Director