Item 4.01 Changes in
Registrant’s Certifying Accountant
(a)
On January 31, 2013, the Board of Directors of The Pulse Beverage Corporation (the
“Company”) dismissed by mutual agreement, Weaver, Martin & Samyn , LLC, as
its principal independent accountant. On February 1, 2013, the Company engaged L.L.
Bradford & Company, LLC as its principal independent accountant. The board
of directors of the Company approved the dismissal of Weaver, Martin &
Samyn, LLC and the engagement of L.L. Bradford & Company, LLC as its
independent auditor.
Weaver,
Martin & Samyn, LLC’s report on the Company’s financial statements for each
of the two fiscal years ended December 31, 2011 and 2010 did not contain an
adverse opinion or disclaimer of opinion, or qualification or modification as
to uncertainty, audit scope, or accounting principles, except that such report
on the Company’s financial statements contained an explanatory paragraph in
respect to the substantial doubt about its ability to continue as a going
concern.
During
the Company’s fiscal years ended December 31, 2011 and 2010 and in the
subsequent interim period through the date of dismissal, there were no
disagreements, resolved or not, with Weaver, Martin & Samyn, LLC on any
matter of accounting principles or practices, financial statement disclosure,
or audit scope and procedures, which disagreement, if not resolved to the
satisfaction of Weaver, Martin & Samyn, LLC, would have caused Weaver,
Martin & Samyn LLC to make reference to the subject matter of the
disagreement in connection with its report.
During
the Company’s fiscal years ended December 31, 2011 and 2010 and in the
subsequent interim period through the date of dismissal, there were no
reportable events as described in Item 304(a)(1)(v) of Regulation S-K.
We
provided Weaver, Martin & Samyn, LLC with a copy of this Current Report on
Form 8-K prior to its filing with the Securities and Exchange Commission, and requested
that it furnish us with a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the statements made in this Current Report on
Form 8-K, and if not, stating the respects with which it does not agree. A copy
of the letter provided from Weaver, Martin & Samyn, LLC is filed as an exhibit
to this Current Report on Form 8-K.
(b)
During the Company’s fiscal years ended December 31, 2011 and 2010 and in the
subsequent interim period through the date of appointment of L.L. Bradford
& Company, LLC on February 1, 2013, the Company has not consulted with L.L.
Bradford & Company, LLC regarding either the application of accounting principles
to a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on its financial statements, nor has L.L.
Bradford & Company, LLC provided to the Company a written report or oral
advice that L.L. Bradford & Company, LLC concluded was an important factor
considered by the Company in reaching a decision as to the accounting, auditing
or financial reporting issue. In addition, during such periods, the Company has
not consulted with L.L. Bradford & Company, LLC regarding any matter that
was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) and
the related instructions) or a reportable event (as described in Item
304(a)(1)(v) of Regulation S-K).