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   <TITLE>NEEMA, INC. Form 8-K (8-21-07). </TITLE>
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<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SECURITIES AND EXCHANGE COMMISSION</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Washington, DC 20549</FONT></B></P>
<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">FORM 8-K</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CURRENT REPORT</FONT></B></P>
<P align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</FONT></P>
<P align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Date of Report (Date of earliest event reported): </FONT><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">August 21, 2007</FONT></B></P>
<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=4>NEEMA INC.</FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Exact Name of Registrant as Specified in Its Charter)</FONT></P>
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     <TD noWrap align=center width="37%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Nevada</FONT></B>&nbsp; </TD>
     <TD noWrap align=center width="33%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">333-136027</FONT></B>&nbsp; </TD>
     <TD noWrap align=center width="29%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">20-4126700</FONT></B>&nbsp; </TD></TR>
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     <TD noWrap align=center width="37%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(State or Other Jurisdiction</FONT>&nbsp; </TD>
     <TD noWrap align=center width="33%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Commission</FONT>&nbsp; </TD>
     <TD noWrap align=center width="29%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">( I.R.S. Employer</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=center width="37%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">of Incorporation)</FONT>&nbsp; </TD>
     <TD noWrap align=center width="33%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">File Number)</FONT>&nbsp; </TD>
     <TD noWrap align=center width="29%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Identification No.)</FONT>&nbsp; </TD></TR></TABLE></DIV><BR>
<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">#215-2211 W. 4</FONT></B><B><SUP><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">th</FONT></SUP></B><B><FONT face="TimesNewRomanPS-BoldMT,Times New &#13;&#10;Roman,Times,serif"> Avenue, Vancouver, B.C., CanadaV6K 4S2</FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Address of Principal Executive Offices) (Zip Code)</FONT><BR>
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<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Registrant's telephone number, including area code: </FONT><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">(604)731-7789</FONT></B><BR>
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<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">-</FONT></B><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Former name or former address, if changed since last report</FONT></P>
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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 (see General Instruction A.2. below):</FONT></P>
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     <TD noWrap align=left width="5%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">[&nbsp; ]</FONT>&nbsp; </TD>
     <TD noWrap align=left width="94%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="5%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">[&nbsp; ]</FONT>&nbsp; </TD>
     <TD noWrap align=left width="94%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a -12)</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="94%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="94%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">240.14d -2(b))</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="94%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="94%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">240.13e -4(c))</FONT>&nbsp; </TD></TR></TABLE></DIV><BR>
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<P align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Item 4.01.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes in Registrant&#146;s Certifying Accountant.</FONT></B></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">On August 16, 2007, Neema Inc. (&#147;we&#148; or the &#147;Company&#148;) informed the Company&#146;s independent auditors, Williams &amp; Webster, P.S. (&#147;W&amp;W"), which had audited the Company's financial statements for the last two fiscal years ended April 30, 2006 and 2007, respectively, that it has determined to dismiss W&amp;W as its independent auditors for the Company effective that date.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">On August 16, 2007, our Board of Directors approved the engagement of PMB Helin Donovan, LLP as the independent auditors for the Company.</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">During our two most recent fiscal years and through August 16, 2007:</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(1) the Company did not consult PMB Helin Donovan, LLP regarding either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements;</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(2) Neither a written report nor oral advice was provided to the Company by PMB Helin Donovan, LLP that they concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; and</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(3) the Company did not consult PMB Helin Donovan, LLP regarding any matter that was either the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-B and the related instructions) or any of the reportable events set forth in Item 304(a)(1)(iv)(B)of Regulation S-B.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">None of W&amp;W's reports on the Company's financial statements for any of the Company's past two fiscal years contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles, except for a modification as to an uncertainty about the Company's ability to continue as a going concern. During the Company&#146;s two most recent fiscal years and any subsequent interim period preceding the dismissal of W&amp;W, there were no disagreements with W&amp;W on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of W&amp;W, would have caused it to make a reference to the subject matter of the disagreement(s) in connection with its report. There were no &#147;reportable events&#148; (as defined in Item 304(a)(v) of Regulation S-K) that occurred within the Company&#146;s two most recent fiscal years.</FONT></P>
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Item 9.01.&nbsp;&nbsp;&nbsp;&nbsp; Financial Statements and Exhibits.</FONT></B></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(c) Exhibits.</FONT></P>
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     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="10%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Exhibit No.</FONT></B>&nbsp; </TD>
     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="84%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Description</FONT></B>&nbsp; </TD></TR>
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     <TD noWrap align=left width="10%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">16.1</FONT>&nbsp; </TD>
     <TD noWrap align=left width="84%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Letter of change in certifying accountant from</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="10%">&nbsp; </TD>
     <TD noWrap align=left width="84%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Williams &amp; Webster, P.S.</FONT>&nbsp; </TD></TR></TABLE></DIV>
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<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SIGNATURE</FONT></B></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</FONT></P>
<P style="MARGIN-LEFT: 50%" align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">NEEMA INC.</FONT></B></P>
<P style="MARGIN-LEFT: 50%" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">By:&nbsp; &nbsp;</FONT><U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/ NIGEL LIANG</FONT></U><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Nigel Liang</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; President</FONT></P>
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Date: August 20, 2007</FONT></P>
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<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">EXHIBIT INDEX<BR>
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     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="90%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Description</FONT></B>&nbsp; </TD></TR>
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     <TD noWrap align=left width="10%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">16.1</FONT>&nbsp; </TD>
     <TD noWrap align=left width="90%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Letter of change in certifying accountant from</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="90%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Williams &amp; Webster, P.S.</FONT>&nbsp; </TD></TR></TABLE>
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NEEMA, INC. Form 8-K (8-21-07).
=========================================================================================================================================
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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):
August 21, 2007
NEEMA INC.
(Exact Name of Registrant as Specified in Its Charter)
Nevada
333-136027
20-4126700
(State or Other Jurisdiction
(Commission
( I.R.S. Employer
of Incorporation)
File Number)
Identification No.)
#215-2211 W. 4
th
Avenue, Vancouver, B.C., CanadaV6K 4S2
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code:
(604)731-7789
-
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 240.14a -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))
=========================================================================================================================================
Item 4.01.     Changes in Registrant's Certifying Accountant.
On August 16, 2007, Neema Inc. ("we" or the "Company") informed the Company's independent auditors, Williams & Webster, P.S. ("W&W"), which had audited the Company's financial statements for the last two fiscal years ended April 30, 2006 and 2007, respectively, that it has determined to dismiss W&W as its independent auditors for the Company effective that date.
On August 16, 2007, our Board of Directors approved the engagement of PMB Helin Donovan, LLP as the independent auditors for the Company.
During our two most recent fiscal years and through August 16, 2007:
(1) the Company did not consult PMB Helin Donovan, LLP regarding either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements;
(2) Neither a written report nor oral advice was provided to the Company by PMB Helin Donovan, LLP that they concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; and
(3) the Company did not consult PMB Helin Donovan, LLP regarding any matter that was either the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-B and the related instructions) or any of the reportable events set forth in Item 304(a)(1)(iv)(B)of Regulation S-B.
None of W&W's reports on the Company's financial statements for any of the Company's past two fiscal years contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles, except for a modification as to an uncertainty about the Company's ability to continue as a going concern. During the Company's two most recent fiscal years and any subsequent interim period preceding the dismissal of W&W, there were no disagreements with W&W on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of W&W, would have caused it to make a reference to the subject matter of the disagreement(s) in connection with its report. There were no "reportable events" (as defined in Item 304(a)(v) of Regulation S-K) that occurred within the Company's two most recent fiscal years.
Item 9.01.     Financial Statements and Exhibits.
(c) Exhibits.
Exhibit No.
Description
16.1
Letter of change in certifying accountant from
Williams & Webster, P.S.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
NEEMA INC.
By:
/s/ NIGEL LIANG
Nigel Liang
President
Date: August 20, 2007
EXHIBIT INDEX
Exhibit No.
Description
16.1
Letter of change in certifying accountant from
Williams & Webster, P.S.