Item 4.01. Change in Registrant?s Certifying Accountant
On October 11, 2007, Sky Petroleum Inc. (the ?Company?) received a notice of resignation from its principal registered independentaccountant, BDO Patel and Al Saleh, United Arab Emirates (?BDO Patel?).
As BDO Patel was not appointed as the Company?s principal registered independent accountant until March 1, 2007, during each of theCompany?s past two fiscal years, BDO Patel has issued a report only on the Company?s financial statements for the fiscal year endedDecember 31, 2006. During this period, BDO Patel?s principal accountant reports on the Company?s financial statements contained noadverse opinion and no opinion of BDO Patel was modified as to audit scope or accounting principles. BDO Patel?s principal accountant report onthe Company?s financial statements for the year-ended December 31, 2006, as reported in the Company?s Form 10-KSB filed with theSecurities and Exchange Commission on May 16, 2007, did not contain any disclaimer paragraph concerning any uncertainty as to the Company?sability to continue as a going concern. No reports issued by BDO Patel in each of the past two years contained a disclaimer of opinion or were modifiedas to uncertainty.
In the two most recent fiscal years and any interim period preceding the resignation of BDO Patel, based on the Company?s communications withBDO Patel, to date, the Company is not aware of any disagreements with BDO Patel on any matter of accounting principles or practices, financialstatement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of BDO Patel, would have caused it tomake references to the subject matter of the disagreement(s) in connection with its reports.
Based on the Company?s communications with BDO Patel, to date, the Company is not aware of any reportable events (as defined in Item304(a)(1)(iv)(B) of Regulation S-B) that have occurred during the two most recent fiscal years and the interim period preceding the resignation of BDOPatel.
The change in the Company?s principal registered independent accountant has not yet been considered or accepted by our Audit Committee, withinits powers as granted by the Company?s Audit Committee Charter, or our Board of Directors
BDO Patel has been provided the disclosure in this Current Report on Form 8-K, and within ten business days, will provide a letter commenting on thedisclosure, pursuant to Item 304(a)(3), which will be attached as Exhibit 16.1.
Item 9.01. Financial Statements and Exhibits
ExhibitDescription§
16.1§Letter from BDO Patel regarding change in certifying accountant
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