Current Report Filing (8-k)
September 03 2014 - 3:18PM
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): August 28, 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: |
(866)
851-7787 |
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 August
28, 2014, Smoky Market Foods, Inc. (the “Company”) dismissed M&K CPAS, PLLC (“M&K CPAs”), as its
independent public accountant. This change in independent public account was approved by the Company’s Board of Directors.
M&K
CPAs was engaged on May 28, 2014 and did not complete an audit or issue any report. As a result, no report of M&K CPAs’
was issued with respect to the years ended December 31, 2012 and December 31, 2013 or any period through August 28, 2014 that
contained any adverse opinion or disclaimer of opinion, and no report was qualified or modified as to uncertainty, audit scope
or accounting principles.
During the
period from M&K CPAs engagement from May 28, 2014 through August 28, 2014, and with respect to financial statements for the
years ended December 31, 2012 and December 31, 2013, there were no disagreements with M&K CPAs on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to
the satisfaction of M&K CPAs, would have caused it to make reference thereto in connection with its reports on each of the
Company’s financial statements for such years.
During the
period from May 28, 2014 through August 28, 2014, and with respect to financial statements for the years ended December 31, 2012
and December 31, 2013, and any interim period, there were no reportable events as described in paragraph (a)(1)(v) of Item 304
of Regulation S-K.
The Company
requested that M&K CPAs furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements.
A copy of such letter, dated September 3, 2014 is filed as Exhibit 16.1 to this Current Report.
Engagement
of New Independent Accountant
On August
28, 2014, our Board of Directors engaged Huckfeldt & Smith, PLC (“H&S”) as the independent accountant of the
Company. The intent is for H&S to audit the Company’s financial statements for the years ended December 31, 2012 and
December 31, 2013 and future periods. Our engagement letter with H&S anticipates completion of the audits for years 2012 and
2013 by November 7, 2014.
The Company
did not consult with H&S during the years ended December 31, 2012 and 2013, and through August 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 M&K CPAs dated September 3, 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. |
|
|
|
Dated:
September 3, 2014 |
By: |
/s/
Edward Feintech |
|
|
Edward
Feintech, Chief Executive Officer |
Exhibit
16.1
September
3, 2014
Securities
and Exchange Commission
100 F Street,
N.E.
Washington,
D.C. 20549
Ladies and
Gentlemen:
We have
read the statements included under Item 4.01 of Form 8-K dated August 28, 2014 of Smoky Market Foods, Inc. to be filed with the
Securities and Exchange Commission and we agree with such statements insofar as they relate to our firm. We have no basis to agree
or disagree with other statements of the registrant contained therein.
/s/
M&K CPAS, PLLC |
|
M&K
CPAS, PLLC |
|
Houston,
Texas |
|