Item 304(a)(1)(v) of Regulation S-K.

vi. Registrant requested that UIAC furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A Copy of such letter is filed as Exhibit 16.1 to this Form 8-K.


(b) Engagement of New Independent Registered Public Accounting Firm

i. On October 2, 2008, the Board appointed KCCW Accountancy Corp. (“KCCW”) as the Company’s new independent registered public accounting firm. The decision to engage KCCW was approved by the Company’s Board of Directors on October 2, 2008.
 
ii. During the most recent two (2) fiscal years and the subsequent interim period through October 2, 2008, the Company did not consult with KCCW regarding (1) the application of accounting principles to a specified transaction, (2) the type of audit opinion that might be rendered on the Company’s financial statements, or (3) any matter that was the subject of a disagreement between the Company and its predecessor auditor as described in Item 304(a)(1)(iv) or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.


 
 
Item 9.01 Financial Statements and Exhibits.

a) Financial Statements



    None.
 
b) Exhibits

 
  16.1                      Letter dated October 3nd, 2008 from United International Accountancy Corp. concurring with the disclosure in this Form 8-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.

     
 
TANK SPORTS, INC.
     
Date: Oct 3, 2008
By:  
/s/ Jing Jing Long
 
Jing Jing Long
 
Title: Principal Executive Officer