On May 12, 2009, Good Harbor Partners Acquisition Corp. dismissed BDO Seidman, LLP as its independent certifying public accountant. On May 12, 2009, the company engaged Gruber & Company LLC as its new independent certifying public accountant.

Good Harbor Partners Acquisition Corp. filed its 10-K on March 31, 2009 for the period ending December 31, 2008. In this report its auditor, BDO Seidman, LLP, gave an unqualified opinion expressing doubt that the company can continue as a going concern.

Good Harbor Partners Acquisition Corp said in SEC form 10-k, “The Company may consider acquiring a business which has recently commenced operations, is a developing company in need of additional funds for expansion into new products or markets, is seeking to develop a new product or service, or is an established business which may be experiencing financial or operating difficulties and is in need of additional capital. In the alternative, a business combination may involve the acquisition of, or merger with, a company which does not need substantial additional capital but which desires to establish a public trading market for its shares while avoiding, among other things, the time delays, significant expense, and loss of voting control which may occur in a public offering.”