FORM
8-K
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
CURRENT
REPORT
Pursuant
to Section 13 or 15(d)
of
the
Securities Act of 1934
Date
of
Report (Date of earliest event reported) July
28, 2006
ACROSS
AMERICA REAL ESTATE CORP.
(Exact
Name of Small Business Issuer as specified in its charter)
|
Colorado
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000-50764
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20-0003432
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|
(State
or other jurisdiction of incorporation)
|
(Commission
File Number)
|
(IRS
Employer Identification No.)
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1660
Seventeenth Street, Suite 450, Denver, Colorado 80202
(Address
of principal executive offices including zip code)
(303)
893-1003
(Registrant'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))
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d)
of
the Securities Act of 1934
References
in this document to "us," "we," or "the Company" refer to Across America
Real
Estate Corp. and its subsidiaries.
Item
4.02 Non-Reliance on Previously Issued Financial
Statements.
On
or
about July 7, 2006, our independent accountant advised us that a modification
should be made to our presentation of cash in our Consolidated Statement
of Cash
Flows. This matter was discussed between our authorized officers and
independent
accountant. Previously, our financial statements had combined restricted
cash
with unrestricted cash in our Statement of Cash Flows. Upon advice
of our
independent accountant, the restricted and unrestricted cash presentation
is now
shown as separate line items in our Consolidated Statement of Cash
Flows for
both the fiscal year ended December 31, 2005 and the fiscal quarter
ended March
31, 2006. We filed amended Forms 10-KSB and 10-QSB on July 11, 2006
which showed
the relevant changes in our Consolidated Statement of Cash Flows for
those
periods. We have filed a copy of the independent accountant’s letter as an
exhibit to this Form 8-K agreeing with these statements.
Item
9.01 Financial Statements and Exhibits
Exhibit
No. Description
99.1
Letter
from
C.P.A.
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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Date:
July
28, 2006
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Across
America Real Estate Corp
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|
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By:
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/s/
Alexander
V. Lagerborg
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|
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Alexander
V. Lagerborg
Chief
Executive Officer
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