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SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
____________________
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): April 4, 2008
Secured Diversified
Investment, Ltd.
(Exact
name of registrant as specified in its charter)
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NV
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000-30653
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80-0068489
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(State
or other jurisdiction of incorporation)
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(Commission
File Number)
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(I.R.S.
Employer Identification No.)
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3416 Via Lido Suite F,
Newport Beach, CA
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92663
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code: 949
851-1069
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___________________________________________________
(Former
name or former address, if changed since last
report)
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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:
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[
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Written
communications pursuant to Rule 425 under the Securities Act (17CFR
230.425)
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[
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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[
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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[
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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SECTION
4 – Matters Related to Accountants and Financial Statements
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Item
4.01
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Changes
in Registrant’s Certifying
Accountant.
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On April
4, 2008, Kabani & Company, Inc. (the “Former Accountant”) was dismissed as
the Company’s accountant. The Company has engaged Moore &
Associates, Chartered, Independent Registered Public Accounting Firm as its
principal accountants effective April 4, 2008. The decision to change
accountants was approved by the Company’s board of directors. The
Company did not consult with Moore & Associates, Chartered, Independent
Registered Public Accounting Firm on any matters prior to retaining such firm as
its principal accountants.
The
Former Accountant’s audit reports on the financial statements of the Company for
the fiscal years ended December 31, 2006 and 2005 contained no adverse opinion
or disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope or accounting principles, except that the audit reports on the
financial statements of the Company for the fiscal years ended December 31, 2006
and 2005 contained an uncertainty about the Company’s ability to continue as a
going concern.
During
the years ended December 31, 2007 and 2006, and through the interim period ended
April 4, 2008, there were no disagreements with the Former Accountant on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedures, which disagreements if not resolved to the
satisfaction of the Former Accountant would have caused them to make reference
thereto in their reports on the financial statements for such
periods.
During
the year ended December 31, 2007 and 2006, and through the interim period ended
April 4, 2008, the Former Accountant did not advise the Company with respect to
any of the matters described in paragraphs (a)(1)(iv)(A) and (B) of Item 304 of
Regulation S-B.
On
April 17, 2008, the Company provided the Former Accountant with its disclosures
in this Form 8-K/A disclosing the dismissal of the Former Accountant and
requested in writing that the Former Accountant furnish the Company with a
letter addressed to the Securities and Exchange Commission stating whether or
not they agree with such disclosures. The Former Accountant’s response is filed
as an exhibit to this Current Report on Form 8-K/A.
Section
9 – Financial Statements and Exhibits
Item
9.01 Financial Statements and Exhibits
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.
Secured
Diversified Investment, Ltd.
/s/
Munjit Johal
Munjit
Johal
CEO
Date: April 17
2008