Current Report Filing (8-k)
May 30 2014 - 6:02AM
Edgar (US Regulatory)
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
DC 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): May 15, 2014
Smoky
Market Foods, Inc.
(Exact
Name of Registrant as Specified in Charter)
Nevada |
|
000-52180
|
|
20-4748589
|
(State
or Other Jurisdiction |
|
(Commission
|
|
(IRS
Employer |
of Incorporation)
|
|
File
Number) |
|
Identification
No.) |
1511
E. 2nd St. |
|
|
Webster
City, IA |
|
50595
|
(Address
of Principal Executive Offices) |
|
(Zip
Code) |
Registrant’s
telephone number, including area code:
(515)
724-7976
N/A
|
(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 ( see General Instruction A.2. below):
[ ] 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))
Item
4.01. Changes in Registrant’s Certifying Accountant .
Previous
Independent Accountant
On
May 15, 2014, the Board of Directors of Smoky Market Foods, Inc. (the “Company”) accepted the resignation of Silberstein
Ungar, PLLC (“Silberstein Ungar”) as its independent accountant and immediately began its search for a new independent
accounting firm.
The
accounting work performed for the Company by Silberstein Ungar was limited to only review of the Company’s quarterly 10Q
flings for the first, second and third quarterly periods of 2012. There was no accounting or audit work performed by Silberstein
Ungar relative to the Company’s annual financial report for the year 2011.
The
resignation letter received by the Company from Silberstein Ungar stated “the auditing firm had no disagreements with Company
management over accounting issues or accounting policies.” A copy of such letter, dated May 15, 2014, is filed as Exhibit
16.1 to this Current Report.
Engagement
of New Independent Accountant
On
May 28, 2014, our Board of Directors approved the immediate engagement of M&K CPAS, PLLC (“M&K CPAS”) as the
independent accountant of the Company. The Company has engaged M&K CPAS effective May 29, 2014 to perform accounting work
relative to its financial statement reports for years 2012 and 2013.
The
Company did not consult with M&K CPAS during the year ended December 31, 2011 and through May 28, 2014, on any matter that
was the subject of any disagreement or any reportable event as defined in Regulation S-K Item 304(a)(1)(iv) and Regulation S-K
Item 304(a)(1)(v), respectively, or on the application of accounting principles to a specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, relating to which either
a written report was provided to the Company or oral advice was provided that the Company concluded was an important factor considered
in reaching a decision as to the accounting, auditing or financial reporting issue.
Item
9.01 Financial Statements and Exhibits
(d) |
Exhibits |
|
|
16.1 |
Letter from Silberstein Ungar, dated May 15, 2014. |
SIGNATURES
Pursuant
to the requirements of the Securities Exchange of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
|
Smoky
Market Foods, Inc. |
|
|
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Dated:
May 30, 2014 |
By:
|
/s/
Edward Feintech |
|
|
Edward
Feintech, Chief Executive Officer |
Silberstein
Ungar, PLLC CPAs and Business Advisors
Phone
(248) 203-0080
Fax
(248) 281-0940
30600
Telegraph Road, Suite 2175
Bingham
Farms, MI 48025-4586
www.sucpas.com
May
15, 2014
Board
of Directors
Smoky
Market Foods, Inc.
1511
E. 2nd St.
Webster
City, IA 50595
Sent
via email
To
the Board of Directors:
Effective
immediately, the CPA firm of Silberstein Ungar, PLLC is resigning as independent auditor for Smoky Market Foods, Inc.
We
have had no disagreements with Company management over accounting issues or accounting policies.
We
wish you the best of luck in the future.
/s/ Silberstein Ungar, PLLC |
|
Silberstein
Ungar, PLLC |
|