matech8k052109.htm
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of
Report (Date of earliest event reported): May 21, 2009
MATECH
Corp.
(Exact
name of Registrant as specified in its charter)
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Delaware
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333-23617
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95-4622822
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(State
or other jurisdiction
of
incorporation)
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(Commission
File No.)
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(I.R.S.
Employer
Identification
No.)
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11661 San
Vicente Boulevard, Suite 707
Los Angeles,
CA 90049
(Address
of principal executive offices)
Registrant's
telephone number, including area code: (310) 208-5589
________________________________________________
(Former
name or former address, if changed since last report.)
Check the
appropriate box below of the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
o Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Section
4 - Matters Related to Accountants and Financial Statements
Item
4.02 Non-Reliance on Previously Issued Financial Statements or a Related
Audit Report or Completed Interim Review
The
officers of MATECH Corp., formerly called Material Technologies, Inc., have
concluded that its previously issued Form 10-Q for the quarterly period ended
June 30, 2008, should no longer be relied upon because of an error in such
quarterly report as addressed in Accounting Principles Board Opinion No.
20.
This
conclusion was reached on May 12, 2009 regarding such non-reliance regarding its
financial statements for the three months ended June 30, 2008.
The
officers determined that there were differences between the financial statements
in the Form 10-Q for the three month period ended June 30, 2008 and the
financial statements for the same quarterly period contained in the Company’s
Form S-1 registration statement (333-156139) filed on December 15,
2008. As a result, the Company intends to amend its Form 10-Q report
for the period ended June 30, 2008 to be consistent with its Form S-1
registration statement.
The
Company has discussed its proposed amendment to its Form 10-Q with its
independent accountant, Gruber & Company, LLC, and the Company is in the
process of preparing the amendment.
SIGNATURE
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.
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MATECH
Corp.
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Dated:
May 21, 2009
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/s/
Robert M. Bernstein
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Robert
M. Bernstein, Chief Executive Officer and President
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