Current Report Filing (8-k)
August 21 2014 - 6:01AM
Edgar (US Regulatory)
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): August 20, 2014
Attitude
Drinks Incorporated
(Exact
name of registrant as specified in its charter)
Delaware |
|
(000-52904) |
|
65-0109088 |
(State
or other jurisdiction of incorporation) |
|
(Commission
File Number) |
|
(IRS
Employer Number) |
712
U.S. Highway 1, Suite 200, North Palm Beach, Florida 33408
(Address
of principal executive offices) (Zip Code)
Telephone
number: (561) 227-2727
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 Change in Registrant’s Certifying Accountants
Effective
August 14, 2014, the Company informed Thomas Howell Ferguson P.A. (THF), our previous independent auditing firm, that it was cancelling
the engagement agreement as our Independent Registered Accounting Firm. The Board of Directors approved the engagement of the
firm of John Scrudato CPA as the Company’s independent registered public accounting firm, effective August 14, 2014.
THF
audited the Company's consolidated financial statements for the fiscal years ended March 31, 2013 and March 31, 2012. The reports
of THF on the consolidated financial statements of the Company for the fiscal years ended March 31, 2013 and March 31, 2012 did
not contain an adverse opinion nor a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principles except for the qualifying opinion as to our ability to continue as a going concern.
In
connection with THF’s audits of the Company's financial statements for the fiscal years ended March 31, 2013 and March 31,
2012, and through the interim periods ended December 31, 2013, the Company has had no disagreement with THF on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement, if not resolved to
the satisfaction of THF, would have caused THF to make a reference to the subject matter of the disagreements in connection with
its reports on the consolidated financial statements for the fiscal years ended March 31, 2013 and March 31, 2012.
Prior
to engaging John Scrudato CPA, neither the Company nor anyone acting on the Company's behalf consulted John Scrudato CPA regarding
either (i) the application of accounting principles to a specific completed or proposed transaction, or the type of audit opinion
that might be rendered on the Company's financial statements, and either a written report was provided to the Company or oral
advice was provided that was an important factor considered by the Company in reaching a decision as to any accounting, auditing
or financial reporting issues, or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv)
of Regulation S-K and related instructions to such item) or a reportable event (as described in Item 304 (a)(1)(v) of Regulation S-K).
The
Company provided John Scrudato CPA with a copy of this Current Report on Form 8-K prior to its filing with the Securities and
Exchange Commission as John Scrudato CPA furnished the Company with a letter addressed to the Securities and Exchange Commission
stating it agreed with the above statements. A copy of the letter, dated August 20, 2014, is filed as Exhibit 16.1 (which is incorporated
by reference herein) to this Current Report on Form 8-K.
Item
9.01 Financial Statements and Exhibits
16.1 |
Letter from John Scrudato
CPA to SEC dated August 20, 2014 |
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
Date:
August 20, 2014
ATTITUDE
DRINKS INCORPORATED
By: |
/s/
Roy G. Warren |
|
Name:
|
Roy
G. Warren |
|
Title: |
Chief
Executive Officer |
|
3
Exhibit 16.1
John Scrudato CPA
CERTIFIED
PUBLIC ACCOUNTING FIRM
August
20, 2014
Securities
and Exchange Commission
Washington,
DC 20549
Commissioners:
We
have read Item 4.01 of Attitude Drinks Corporation’s Form 8-K dated August 20, 2014, and we agree with such statements
insofar as they relate to our firm and the predecessor firm, Thomas, Howell, Ferguson, P.A.
/s/
John Scrudato CPA
As
successor to Thomas, Howell, Ferguson, P.A.
7
Valley View Drive Califon, New Jersey 07830
Registered
Public Company Oversight Board