UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K/A

Amendment 1

CURRENT REPORT

Pursuant To Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report: October 15, 2014

AQUENTIUM, INC.

(Exact Name of Registrant as Specified in Charter)

Delaware		000-23402		11-2863244
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

29743 Vacation Drive Canyon Lake CA 92587		92530
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (951) 674-9200

______________________________________________

(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 (see General Instruction A.2. below):

¨ 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 240.14-12)

¨ 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 13-e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Section 4- Matters Related to Accountants and Financial Statements

Item 4.01 Changes in Registrant’s Certifying Accountant

(a) On July 21, 2014 the Company with the approval of its Board of Directors sent a letter to Johnson Mattson & Smail PLLC in which the Company dismissed and terminated the client-auditor relationship between the Company and Johnson Mattson & Smail PLLC.

During the two most recent fiscal years ended September 30, 2012 and the subsequent interim period through the date of dismissal, there were no disagreements with the former accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure, which disagreements, if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. The report of Johnson Mattson & Smail PLLC on the financial statements for the past two years did not contain any adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles, except that the report was modified to state that there was substantial doubt about the Company’s ability to continue as a going concern.”

We provided Johnson Mattson & Smail PLLC with a copy of the above disclosures and requested that Johnson Mattson & Smail PLLC provide us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with such disclosures.

(b) Engagement of new independent registered public accounting firm.

On July 21, 2014 our Board of Directors engaged DKM Certified Public Accountants, 2451 North McMullan Booth Road Suite 308, Clearwater, FL 33759 as its independent registered public accounting firm.

During the Company’s two most recent fiscal years and through the date preceding the engagement of DKM Certified Public Accountants neither the Company nor anyone acting on our behalf, has consulted with DKM Certified Public Accountants regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, (ii) the type of audit opinion that might be rendered on the Company’s financial statements, or (iii) any matter that was either the subject of a disagreement between the Company and Johnson Matteson & Smail PLLC as described in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.

Section 9 – Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits

Exhibit 16.1

Letter from Johnson Mattson & Smail PLLC

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.

	AQUENTIUM, INC.

Dated: October 15, 2014	By:	/s/ Mark Taggatz
		Name: Mark Taggatz
		Title: President

AQUENTIUM INC 8-K/A