UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K A-1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
Date of Report: November 15, 2006 [AMENDED DECEMBER 04, 2006]
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(Date of earliest event reported)
FILM AND MUSIC ENTERTAINMENT, INC.
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(Exact name of registrant as specified in its charter)
Nevada 01-0802-246
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(State or other Jurisdiction IRS Employer
of Incorporation) Identification Number)
0-51164
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(Commission File Number)
5670 Wilshire Blvd, Suite 1690
Los Angeles, CA 90036
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(Address of Principal Executive Offices, including Zip Code)
(323) 904-5200
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(Registrant's Telephone Number, including Area Code)
Not Applicable
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(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:
[ ] 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)
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Item 4.01. Changes in Registrant's Certifying Accountant.
On November 15, 2006, the Board of Directors of Film and
Music Entertainment, Inc. (the "Company", "we" or "our")
approved the resignation of Kabani & Company, Inc. effective
as of November 15, 2006 and approved the selection of HJ
Associates & Consultants, LLP as our independent registered
public accounting firm for the fiscal years ending December
31, 2005 and 2006. During our fiscal years ended December
31, 2004 and 2005 and through November 15, 2006, neither we
nor anyone on our behalf
has consulted with HJ Associates & Consultants, LLP
regarding any of the matters referenced in Item 304(a)(2)(i)
and (ii) of Regulation S-K.
The reports of Kabani &Company, Inc. on the Company's
financial statements for the fiscal years ended December 31,
2003 and 2004 contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle. No report
was issued on the financial statements for the year ended
December 31, 2005.
During the fiscal years ended December 31, 2004 and 2005,
and through November 15, 2006, there were no disagreements
with Kabani & Company, Inc. 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 Kabani & Company, Inc.,
would have caused Kabani & Company, Inc. to make reference
to the subject matter of such disagreements in its reports
on the Company's financial statements for such years. In
addition, no reportable events, as defined in
Item 304(a)(1)(v) of Regulation S-K, occurred during our
fiscal years ended December 31, 2004 and 2005, and through
November 15, 2006.
We have provided Kabani & Company, Inc. with a copy of the
disclosure above and requested that Kabani & Company, Inc.
furnish a letter addressed to the SEC stating whether or not
Kabani & Company, Inc. agrees with the statements noted
above. A copy of the letter, dated December 04, 2006, from
Kabani & Company, Inc. is attached as Exhibit 16.1 to this
Current Report on Form 8-K.
Item 9.01. Financial Statements and Exhibits.
(d)
16.1 Letter dated December 04, 2006 from Kabani & Company, Inc.
to the United States Securities and Exchange Commission.
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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.
FILM AND MUSIC ENTERTAINMENT, INC.
By: /S/ Lawrence Lotman
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Lawrence Lotman
Chief Financial Officer
Date: December 04, 2006
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Exhibit Index
Exhibit Number Description
______________ _____________________________________________________
16.1 Letter dated December 04, 2006 from Kabani &
Company, Inc. to the United States Securities
and Exchange Commission