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
1,
2006
ARGYLE
SECURITY ACQUISITION CORPORATION
(Exact
Name of Registrant as Specified in Charter)
Delaware
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000-51639
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20-3101079
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(State
or Other Jurisdiction of Incorporation)
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(Commission
File Number)
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(IRS
Employer Identification No.)
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200
Concord Plaza Suite 700 San Antonio, TX
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78216
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(Address
of Principal Executive Offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code:
(210)
828-1700
Not
Applicable
(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 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(b) under the Exchange Act (17 CFR
240.14a-12(b))
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))
Item
4.01 Changes
in Registrant’s Certifying Accountant.
On
May 1,
2006, Argyle Security Acquisition Corporation (the “Company”) engaged Ernst
& Young LLP (“E&Y”) as its independent registered public accounting firm
for the fiscal year ending December 31, 2006, and such engagement was approved
by the Company’s Board of Directors. The Company previously disclosed the
dismissal of Goldstein Golub Kessler LLP as the Company’s independent registered
public accounting firm in a Current Report on Form 8-K dated April 18,
2006.
During
the fiscal year ended December 31, 2005 and in the subsequent interim period,
the Company did not consult with E&Y regarding (i) the application of
accounting principles to a specific completed or contemplated transaction,
or
the type of audit opinion that might be rendered on the Company’s consolidated
financial statements and no written or oral advice was provided by E&Y that
was an important factor considered by the Company in reaching a decision as
to
any accounting, auditing or financial reporting issue or (ii) any matter that
was either the subject of a disagreement or event, as set forth in Item
304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K.
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.
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ARGYLE
SECURITY
ACQUISITION CORPORATION |
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Dated:
May 2, 2006 |
By: |
/s/ Bob
Marbut |
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Bob
Marbut |
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Chairman
and Co-Chief Executive Officer |