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): ~~March~~July 126, 2010

	MONDO ACQUISITION III, INC.
	CHINA SPORTS HOLDING COMPANY LIMITED
	(Exact name of registrant as specified in its charter)
Delaware	000-52623	37-1532843
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

Yangdai Village, Chendai County

Jinjiang City, Fujian Province

People’s Republic of China

(Address of principal executive offices) (Zip Code)

+86 (~~151~~139) ~~1249~~1074-~~4568~~2777

(Registrant’s telephone number, including area code)

~~______________________~~ (Former name or former address, if changed since last report)

Copies to:

Richard I. Anslow, Esq.

Eric M. Stein, Esq.

Yarona Y. Liang, Esq.

Anslow + Jaclin, LLP

195 Route 9 South, Suite 204

Manalapan, New Jersey 07726

(732) 409-1212

________________________

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 (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

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 July 26, 2010, China Sports Holding Company Limited (athe “Company”) ~~Dismissal~~ ~~of Previous~~dismissed ~~Independent~~AGCA, ~~Registered~~Inc. ~~Public~~(“AGCA”), ~~Accounting Firm~~the Company’s independent registered public accounting firm, and engaged Crowe Horwath (HK) CPA Limited for that role.

iAGCA Onreported on the financial statements of the Company for the year ended December 31, 2009 and reviewed the financial statements of the Company for the period ended March 131, 2010. For these periods and up to July 26, we2010, ~~dismissed~~there ~~RBSM~~were ~~LLP~~no ~~(“RBSM”)~~disagreements aswith ~~our~~AGCA ~~independent~~on ~~registered~~any ~~public~~matter of accounting ~~firm.~~principles ~~The~~or ~~Board~~practices, offinancial ~~Directors~~statement ofdisclosures, or auditing scope or procedures, which disagreements if not resolved to the ~~Company~~satisfaction ~~approved~~of ~~such~~AGCA ~~resignation~~would have caused them to make reference thereto in their report on ~~March~~the 1,financial ~~2010~~statements for such year.

iiAGCA’s ~~The~~audit report on the financial statements of the Company’s ~~Board~~for the year ended December 31, 2009 did not contain any adverse opinion or a disclaimer of ~~Directors~~opinion, ~~participated~~nor inwere ~~and~~they ~~approved~~qualified ~~the~~or ~~decision~~modified as to ~~change~~uncertainty, ~~our~~audit ~~independent~~scope, ~~registered~~or ~~public~~ accounting ~~firm~~principles.

~~iii~~In ~~RBSM’s~~connection ~~reports~~with on the audited financial statements of the Company for the ~~years~~year ended December 31, ~~2008 and 2007 did not contain an adverse opinion or a disclaimer of opinion~~2009, ~~nor~~there ~~were~~have ~~they~~been ~~qualified~~no orreportable ~~modified~~events aswithin ~~to uncertainty, audit scope, or accounting principles, except, RBSM’s audit reports for~~ the ~~years~~meaning ~~ended~~as ~~December~~set ~~31,~~forth ~~2008~~in ~~and~~Item ~~2007 stated that several factors raised substantial doubt about the Company’s ability to continue as~~ 304(a)(1)(v) ~~going concern and that the financial statements do not include any adjustments that might result from the outcome~~ of ~~this~~Regulation ~~uncertainty~~S-K.

ivThe InCompany ~~connection~~provided AGCA with ~~the~~a ~~audit~~copy ~~and review~~ of ~~the~~this ~~financial~~Current ~~statements~~Report ofon ~~the~~Form ~~Company~~8-K ~~through~~and ~~March~~requested 1,that ~~2010,~~AGCA ~~there~~furnished ~~were~~it nowith ~~disagreements~~a onletter ~~any~~addressed ~~matter~~to ofthe ~~accounting~~SEC ~~principles~~stating orwhether ~~practices, financial statement disclosures,~~ or ~~auditing~~not ~~scope~~they agree orwith ~~procedures,~~the ~~which~~above ~~disagreements~~statements. The ifCompany ~~not~~has ~~resolved~~received tothe ~~their~~requested ~~satisfaction~~letter ~~would~~from ~~have~~AGCA, ~~caused~~and ~~them~~a tocopy ~~make~~of ~~reference~~such inletter ~~connection~~is ~~with~~filed ~~RBSM’s~~as ~~opinion~~Exhibit 16.1 to ~~the~~this ~~subject~~Current ~~matter~~Report ofForm ~~the disagreement~~8-K.

vOn InJuly ~~connection~~26, ~~with~~2010, the ~~audited~~Company ~~financial~~engaged ~~statements~~Crowe ofHorwath (HK) CPA Limited as the Company’s ~~for~~new independent registered public accounting firm. The decision to engage Crowe Horwath (HK) CPA Limited was approved by the ~~years~~Company’s Board of Directors on July 26, 2010. During the fiscal year ended December 31, ~~2008~~2009 and ~~2007~~through ~~and~~July ~~interim~~26, ~~unaudited~~2010, neither the Company nor anyone on its behalf consulted Crowe Horwath (HK) CPA Limited with respect to (1) the application of accounting principles to a specified transaction, either completed or proposed, (2) the type of audit opinion that might be rendered on the Company’s financial ~~statement~~statements, ~~through~~(3) ~~February~~written or oral advice was provided that would be an important factor considered by the Company in reaching a decision as to an accounting, ~~2010~~auditing or financial reporting issues, ~~there~~or ~~have~~(4) ~~been~~any nomatter ~~reportable~~that ~~events~~was ~~with~~the subject of a disagreement between the Company and its predecessor auditor as ~~set~~described ~~forth~~in Item 304(a)(1)(iv) or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.

vi The Company provided RBSM with a copy of this Current Report on Form 8-K and requested that RBSM furnished it with a letter addressed to the SEC stating whether or not they agree with the above statements. The Company has received the requested letter from RBSM, and a copy of such letter is filed as Exhibit 16.1 to this Current Report Form 8-K.

(b) Engagement of New Independent Registered Public Accounting Firm.

i On March 1, 2010, the Board appointed AGCA CPA Limited (“AGCA”) as the Company’s new independent registered public accounting firm. The decision to engage AGCA was approved by the Company’s Board of Directors on March 1, 2010.

ii Prior to February , 2010, the Company did not consult with AGCA regarding (1) the application of accounting principles to a specified transactions, (2) the type of audit opinion that might be rendered on the Company’s financial statements, (3) written or oral advice was provided that would be an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issues, or (4) 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 9.01Financial Statement and Exhibits.

(d) Exhibits.

Exhibit No.		Description
16.1		Letter from ~~RBSM~~AGCA ~~LLP~~Inc., dated ~~March~~July 126, 2010

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.

	MONDO ACQUISITION III, INC.
	CHINA SPORTS HOLDING COMPANY LIMITED
Date: March 2, 2010	By:	/s/ Mendoza Anding Lin
Date:August 2, 2010	By:	/s/ Mendoza Anding Lin
		Mendoza Anding Lin President, Chief Executive Officer and Chairman

Filing Compare · China Sports Holding Co Ltd