This was his response. It was posted on the other board in case you guys didn't see it:

We answered the SEC question in our Amended 10-k on August 30th 2012.

http://www.sec.gov/Archives/edgar/data/143759...ug2012.htm

In that we stated...

"The Company’s filing of Form 10-K is being amended to identify and clarify items pertaining to our audit firm. On January 1, 2012, the audit firm of Randall N. Drake CPA , P.A. changed its name to Drake & Klein CPAs. The change was reported to the PCAOB as a change of name. This is not a change of auditors for the Company.

Certain disclosures on this form have been expanded for this clarification. There have been no changes to information previously filed, except as mentioned above."

They did not understand that we did not change Audit companies . We answered them with our amended form 10-K.

We have no issue with the SEC.