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<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">8-K 1 nev8k.htm</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">UNITED STATES</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">WASHINGTON, DC 20549</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">FORM 8-K</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">CURRENT REPORT</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">PURSUANT TO SECTION 13 OR 15(d) OF THE</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">SECURITIES EXCHANGE ACT OF 1934</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">Date of report (Date of earliest event reported): March
25, 2014</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">NEVAEH ENTERPRISES LTD.</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">(Exact Name of Registrant as Specified in Charter)</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">Nevada&#9; &#9; &#9;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">(State or Other</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">Jurisdiction of</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">Incorporation)</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">333-144681</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">(Commission File</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">Number)</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">N/A</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">(I.R.S. Employer</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">Identification No.)</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">58 Dongcheng District, Beijing, China 100027&#9; &#9;N/A</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">(Address of Principal Executive Offices)&#9; &#9;(Zip
Code)</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">Registrant&rsquo;s telephone number, including area
code: 949-419-6588</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">N/A</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">(Former Name or Former Address, if Changed Since Last
Report)</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">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):</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">o Written communications pursuant to Rule 425 under
the Securities Act (17 CFR 230.425)</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">o Soliciting material pursuant to Rule 14a-12 under
the Exchange Act (17 CFR 240.14a-12)</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">o Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-align: center">o Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">SECTION 4 &ndash; MATTERS RELATED TO ACCOUNTANTS AND FINANCIALS STATEMENTS</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">ITEM 4.02 Non Reliance on Previous Financials, Audits or Interim Review,
Financial Statements</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">On March 17, 2014, Kenne Ruan, CPA, P.C. (&ldquo;Kenne Ruan&rdquo;) notified
the Company in writing that their audit report issued on July 29, 2013 and the related Company&rsquo;s financial statements for
the year ended April 30, 2013, cannot be relied upon due to PCAOB partner rotation rules.</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">The financial statements for the year ended April 30, 2013 will be re-audited
by Jimmy P. Lee, CPA, P.C. and the Company will file any necessary amendments to the Form 10-K with re-audited financial statements
as soon as possible.</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">The Company&rsquo;s Board of Directors discussed with the Company&rsquo;s
independent account, Jimmy P. Lee, CPA, P.C. , the matters disclosed in this Item 4.02 of this Form 8-K and also provided a copy
of the Form 8-K to our accountant. In addition, the Company requested our independent accountant to furnish us as promptly as possible
a letter addressed to the Commission stating whether the independent accountant agrees with the statements made in this Form 8-K
in response to this Item 4.02 and, if not, to state the respects in which it does not agree. We received a response letter from
Jimmy P. Lee CPA, P.C. on March 25, 2014, which is filed as Exhibit 16.1 herein.</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">SECTION 9 &ndash; FINANCIAL STATEMENTS AND EXHIBITS</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">(d) The following exhibits are filed with this report:</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">Exhibit No.&#9;Document&#9;Location</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">16.1</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">Letter from Jimmy P. Lee, CPA, P.C. dated March 25, 2014, to the Securities
and Exchange Commission filed herewith.</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">SIGNATURES</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">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.</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">Date: March 25, 2014</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">NEVAEH ENTERPRISES LTD.</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">By: /s/ Qi Tang</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">Qi Tang</P>

<P STYLE="font: 12pt Cambria, Times, Serif; margin: 0">President and Chief Executive Officer</P>



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{"company-data": {"conformed-name": "Nevaeh Enterprises Ltd.", "cik": "0001372167", "assigned-sic": "7372", "irs-number": "000000000", "state-of-incorporation": "NV", "fiscal-year-end": "0815"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-54398", "film-number": "14715688"}, "business-address": {"street1": "58 DONGCHENG DISTRICT", "city": "BEIJING", "state": "F4", "zip": "100027", "phone": "136-6430-8646"}, "mail-address": {"street1": "58 DONGCHENG DISTRICT", "city": "BEIJING", "state": "F4", "zip": "100027"}}
8-K 1 nev8k.htm
UNITED STATES
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): March
25, 2014
NEVAEH ENTERPRISES LTD.
(Exact Name of Registrant as Specified in Charter)
Nevada
(State or Other
Jurisdiction of
Incorporation)
333-144681
(Commission File
Number)
N/A
(I.R.S. Employer
Identification No.)
58 Dongcheng District, Beijing, China 100027	 	N/A
(Address of Principal Executive Offices)	 	(Zip
Code)
Registrant's telephone number, including area
code: 949-419-6588
N/A
(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):
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 FINANCIALS STATEMENTS
ITEM 4.02 Non Reliance on Previous Financials, Audits or Interim Review,
Financial Statements
On March 17, 2014, Kenne Ruan, CPA, P.C. ("Kenne Ruan") notified
the Company in writing that their audit report issued on July 29, 2013 and the related Company's financial statements for
the year ended April 30, 2013, cannot be relied upon due to PCAOB partner rotation rules.
The financial statements for the year ended April 30, 2013 will be re-audited
by Jimmy P. Lee, CPA, P.C. and the Company will file any necessary amendments to the Form 10-K with re-audited financial statements
as soon as possible.
The Company's Board of Directors discussed with the Company's
independent account, Jimmy P. Lee, CPA, P.C. , the matters disclosed in this Item 4.02 of this Form 8-K and also provided a copy
of the Form 8-K to our accountant. In addition, the Company requested our independent accountant to furnish us as promptly as possible
a letter addressed to the Commission stating whether the independent accountant agrees with the statements made in this Form 8-K
in response to this Item 4.02 and, if not, to state the respects in which it does not agree. We received a response letter from
Jimmy P. Lee CPA, P.C. on March 25, 2014, which is filed as Exhibit 16.1 herein.
SECTION 9 – FINANCIAL STATEMENTS AND EXHIBITS
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d) The following exhibits are filed with this report:
Exhibit No.	Document	Location
16.1
Letter from Jimmy P. Lee, CPA, P.C. dated March 25, 2014, to the Securities
and Exchange Commission filed herewith.
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.
Date: March 25, 2014
NEVAEH ENTERPRISES LTD.
By: /s/ Qi Tang
Qi Tang
President and Chief Executive Officer