Prime Star Group (fka PSGI)

[thunder13]

First SEC filing in over a year!!! We are moving in the right direction.

Form 8-K for AMERICAN WATER STAR INC


--------------------------------------------------------------------------------

14-Jun-2007

Changes in Registrant's Certifying Accountant



Item 4.01. Changes in Registrant's Certifying Accountant
On May 8, 2006, the Registrant dismissed L.L. Bradford & Company, LLC as its independent auditor and appointed Gruber & Company, LLC as their independent accountants for the years ending December 31, 2005 and 2006. This is a change in accountants recommended and approved by the Registrant's Executive Management and the Registrant's Board of Directors. During the most recent two fiscal years and the portion of time preceding the decision to engage Gruber & Company, LLC, neither the Registrant nor anyone engaged on its behalf has consulted with Gruber & Company, LLC regarding (i) either the application of accounting principals to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Registrant's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(10(iv) of Regulation S-B) or a reportable event.

No audit reports were issued by L.L. Bradford & Company, LLC with respect to the Registrant's financial statements for any fiscal years. From February 1, 2006, through the date of L.L. Bradford & Company, LLC's dismissal, there were no disagreements between the Registrant and L.L. Bradford & Company, LLC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of L.L. Bradford & Company, LLC would have caused it to make a reference to the subject matter of the disagreement in connection with its audit report.

The Registrant intends to provide a copy of this Current Report to L.L. Bradford & Company, LLC regarding the statements made under Item 4.01 of this Current Report. When, and if, the Registrant receives a letter from L.L. Bradford & Company, LLC it will file the letter as Exhibit 16 to an amendment to this Current Report.

The change in accountants does not result from any dissatisfaction with the quality of professional services rendered by L.L. Bradford & Company, LLC, as the independent accountants of the Registrant.