<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Axiom Gold and Silver Corp. - 8-K filing</TITLE>
<META NAME="author" CONTENT="Bob Knight">
<META NAME="date" CONTENT="03/04/2013">
</HEAD>
<BODY style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:624px"><P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:14pt" align=center><B>UNITED STATES</B></P>
<P style="margin:0px; font-size:14pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0px; font-size:12pt" align=center><B>Washington, D.C. &nbsp;20549</B></P>
<P style="margin:0px; font-size:14pt" align=center><B>FORM 8-K</B></P>
<P style="margin:0px; font-size:12pt" align=center><B>CURRENT REPORT <BR>
Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934</B></P>
<P style="margin:0px; font-size:12pt" align=center>Date of Report (Date of earliest event reported): &nbsp;&nbsp;<B>February 28, 2013</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:18pt" align=center><B>AXIOM GOLD AND SILVER CORP.</B></P>
<P style="margin:0px" align=center>(Exact name of registrant as specified in its charter)</P>
</DIV><TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=258.933 /><TD width=163.667 /><TD width=203.4 /></TR>
<TR><TD style="margin-top:0px" width=258.933><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD><TD style="margin-top:0px" width=163.667><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD><TD style="margin-top:0px" width=203.4><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=258.933><P style="margin:0px; font-size:12pt" align=center><B>Nevada</B></P>
</TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=163.667><P style="margin:0px; font-size:12pt" align=center><B>000-53232</B></P>
</TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=203.4><P style="margin:0px; font-size:12pt" align=center><B>27-0686445</B></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=258.933><P style="margin:0px; font-size:9pt" align=center>(State or other jurisdiction of incorporation)</P>
</TD><TD style="margin-top:0px" valign=top width=163.667><P style="margin:0px; font-size:9pt" align=center>(Commission File Number)</P>
</TD><TD style="margin-top:0px" valign=top width=203.4><P style="margin:0px; font-size:9pt" align=center>(IRS Employer Identification No.)</P>
</TD></TR>
</TABLE>
<DIV style="width:624px"><P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt" align=center>1846 E. Innovation Park Dr.</P>
<P style="margin:0px; font-size:12pt" align=center>Oro Valley, AZ 85755</P>
<P style="margin:0px; font-size:12pt" align=center>(Address of principal executive offices) </P>
<P style="margin:0px; font-size:12pt" align=center>(303) 872-7814</P>
<P style="margin:0px" align=center>Company&#146;s telephone number, including area code</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:12pt" align=center>&nbsp;<FONT style="font-size:10pt">(Former name or former address if changed since last report)</FONT></P>
<P style="margin:0px; padding-bottom:4px; border-bottom:2px solid #000000" align=center><BR></P>
<P style="margin:0px">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: </P>
<P style="margin:0px; font-size:7.5pt">&nbsp;</P>
</DIV><TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=30.333 /><TD width=595.667 /></TR>
<TR><TD style="margin-top:0px" width=30.333><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD><TD style="margin-top:0px" width=595.667><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=30.333><P style="margin:0px">[_]</P>
</TD><TD style="margin-top:0px" valign=top width=595.667><P style="margin:0px">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </P>
</TD></TR>
</TABLE>
<DIV style="width:624px"><P style="margin:0px; font-size:7.5pt">&nbsp;</P>
</DIV><TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=30.667 /><TD width=595.333 /></TR>
<TR><TD style="margin-top:0px" width=30.667><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD><TD style="margin-top:0px" width=595.333><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=30.667><P style="margin:0px">[_]</P>
</TD><TD style="margin-top:0px" valign=top width=595.333><P style="margin:0px">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </P>
</TD></TR>
</TABLE>
<DIV style="width:624px"><P style="margin:0px; font-size:7.5pt">&nbsp;</P>
</DIV><TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=30.333 /><TD width=595.667 /></TR>
<TR><TD style="margin-top:0px" width=30.333><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD><TD style="margin-top:0px" width=595.667><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=30.333><P style="margin:0px">[_]</P>
</TD><TD style="margin-top:0px" valign=top width=595.667><P style="margin:0px">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </P>
</TD></TR>
</TABLE>
<DIV style="width:624px"><P style="margin:0px; font-size:7.5pt">&nbsp;</P>
</DIV><TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=30.333 /><TD width=595.667 /></TR>
<TR><TD style="margin-top:0px" width=30.333><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD><TD style="margin-top:0px" width=595.667><P style="margin:0px; padding:0px; font-size:1pt">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=30.333><P style="margin:0px">[_]</P>
</TD><TD style="margin-top:0px" valign=top width=595.667><P style="margin:0px">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </P>
</TD></TR>
</TABLE>
<DIV style="width:624px"><P style="margin:0px"><BR></P>
<P style="margin:5.533px"><BR>
<BR></P>
<HR style="margin-bottom:9.6px; padding-top:9.6px" noshade size=1.333>
<P style=page-break-before:always;margin-top:0;margin-bottom:-4pt;font-size:4pt /><P style=margin-top:6.133px;margin-bottom:-1pt;font-size:1pt /><P style="margin-top:0px; margin-bottom:-2px; width:96px; font-size:11pt; float:left"><B>ITEM 4.01</B></P>
<P style="margin-top:0px; margin-bottom:6.133px; text-indent:-2px; font-size:11pt"><B>CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT </B></P>
<P style="margin:0px; font-size:12pt; clear:left" align=justify><B>Item 4.01 &nbsp;&nbsp;Changes in Registrant&#146;s Certifying Accountant</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-size:12pt" align=justify>On February 28, 2013, Axiom Gold and Silver Corp. (the &#147;Company&#148;) was informed by its independent registered public accounting firm, Meyler &amp; Company, LLC (&#147;Meyler&#148;), that it has combined its practice with Cowan, Gunteski &amp; Company, P.A. &nbsp;As a result of the combination and upon notice by Meyler to the Company on February 28, 2013, Meyler in effect has resigned as the Company&#146;s independent registered public accounting firm and Cowan, Gunteski &amp; Company, P.A. became the Company&#146;s independent registered public accounting firm. &nbsp;The engagement of Cowan, Gunteski &amp; Company, P.A. as the Company&#146;s independent registered public accounting firm was ratified and approved by the Board of Directors of the Company on February 28, 2013.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-size:12pt" align=justify>The audit reports of &#147;Meyler&#148; on the financial statements of the Company as of and for the years ended August 31, 2012 and 2011 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except as to its ability to continue as a going concern. &nbsp;During the Company&#146;s two most recent fiscal years ended August 31, 2012 and 2011 and through February 28, 2013, the Company did not consult with Cowan, Gunteski &amp; Co. P.A. on (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company&#146;s financial statements, and Cowan, Gunteski &amp; Co., P.A. did not provide either a written report or oral advice to the Company that Cowan, Gunteski &amp; Co., P.A. concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-size:12pt" align=justify>In connection with the audits of the Company&#146;s financial statements for each of the fiscal years ended August 31, 2012 and 2011 and through the date of this Current Report, there were no disagreements between the Company and &#147;Meyler&#148; on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of &#147;Meyler&#148;, would have caused &#147;Meyler&#148; to make reference to the subject matter of the disagreement in their reports on the Company&#146;s financial statements for such years.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-size:12pt" align=justify>The Company has provided &#147;Meyler&#148; a copy of the disclosures in this Form 8-K and has requested that &#147;Meyler&#148; furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not &#147;Meyler&#148; agrees with the Company&#146;s statements in this Item 4.01. &nbsp;A copy of the letter dated February 28, 2013 furnished by &#147;Meyler&#148; in response to that request is filed as Exhibit 16 to this Form 8-K.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt"><B>Item 9.01 Financial Statements and Exhibits.</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">(d) Exhibits.</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:12pt; float:left"><U>16</U></P>
<P style="margin:0px; text-indent:-2px; font-size:12pt">Letter from Meyler &amp; Company, LLC dated February 28, 2013</P>
<P style="margin:0px; clear:left"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:12pt; float:left"><U>99</U></P>
<P style="margin:0px; text-indent:-2px; font-size:12pt">Letter from Meyler &amp; Company, LLC dated February 28, 2013</P>
<P style="margin:0px; clear:left"><BR></P>
<P style="margin:0px; font-size:11pt">SIGNATURES</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-size:11pt">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="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">Dated: &nbsp;February 28, 2013 </P>
<A NAME="_GoBack"></A><P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Times New Roman Bold,Times New Roman; font-size:11pt">Axiom Gold and Silver Corp.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">By: &nbsp;<U>/s/ Robert Knight</U></P>
<P style="margin:0px; font-size:11pt">Name: Robert Knight</P>
<P style="margin:0px; font-size:11pt">Title: &nbsp;Chief Executive Officer</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:8pt">&nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
</DIV></BODY>
<!-- EDGAR Validation Code: EA411DAF -->
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "ags_8k.htm", "description": "AXIOM GOLD AND SILVER CORP. - 8-K FILING", "secsgml_size_bytes": 12529}]
{"company-data": {"conformed-name": "Axiom Gold & Silver Corp", "cik": "0001399095", "assigned-sic": "8742", "irs-number": "270686445", "fiscal-year-end": "0831"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-53232", "film-number": "13662988"}, "business-address": {"street1": "501 MADISON AVE, 14TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10022", "phone": "212-588-0022"}, "mail-address": {"street1": "501 MADISON AVE, 14TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10022"}, "former-company": {"former-conformed-name": "TC Power Management Corp.", "date-changed": "20070509"}}
Axiom Gold and Silver Corp. - 8-K filing
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):
February 28, 2013
AXIOM GOLD AND SILVER CORP.
(Exact name of registrant as specified in its charter)
Nevada
000-53232
27-0686445
(State or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification No.)
1846 E. Innovation Park Dr.
Oro Valley, AZ 85755
(Address of principal executive offices)
(303) 872-7814
Company's telephone number, including area code
(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:
[_]
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
Item 4.01   Changes in Registrant's Certifying Accountant
On February 28, 2013, Axiom Gold and Silver Corp. (the "Company") was informed by its independent registered public accounting firm, Meyler & Company, LLC ("Meyler"), that it has combined its practice with Cowan, Gunteski & Company, P.A.  As a result of the combination and upon notice by Meyler to the Company on February 28, 2013, Meyler in effect has resigned as the Company's independent registered public accounting firm and Cowan, Gunteski & Company, P.A. became the Company's independent registered public accounting firm.  The engagement of Cowan, Gunteski & Company, P.A. as the Company's independent registered public accounting firm was ratified and approved by the Board of Directors of the Company on February 28, 2013.
The audit reports of "Meyler" on the financial statements of the Company as of and for the years ended August 31, 2012 and 2011 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except as to its ability to continue as a going concern.  During the Company's two most recent fiscal years ended August 31, 2012 and 2011 and through February 28, 2013, the Company did not consult with Cowan, Gunteski & Co. P.A. on (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company's financial statements, and Cowan, Gunteski & Co., P.A. did not provide either a written report or oral advice to the Company that Cowan, Gunteski & Co., P.A. concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K.
In connection with the audits of the Company's financial statements for each of the fiscal years ended August 31, 2012 and 2011 and through the date of this Current Report, there were no disagreements between the Company and "Meyler" on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of "Meyler", would have caused "Meyler" to make reference to the subject matter of the disagreement in their reports on the Company's financial statements for such years.
The Company has provided "Meyler" a copy of the disclosures in this Form 8-K and has requested that "Meyler" furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not "Meyler" agrees with the Company's statements in this Item 4.01.  A copy of the letter dated February 28, 2013 furnished by "Meyler" in response to that request is filed as Exhibit 16 to this Form 8-K.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
16
Letter from Meyler & Company, LLC dated February 28, 2013
99
Letter from Meyler & Company, LLC dated February 28, 2013
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.
Dated:  February 28, 2013
Axiom Gold and Silver Corp.
By:
/s/ Robert Knight
Name: Robert Knight
Title:  Chief Executive Officer