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): February 20, 2015

HANGOVER JOE'S HOLDING CORPORATION
(Exact name of registrant as specified in its charter)

Colorado
000-525-33
20-8097439
(State of Other Jurisdiction of
Incorporation)
(Commission
File Number)
(IRS Employer
Identification Number)

Nine Music Square South
Nashville, TN  37023
 (Address of principal executive offices)

303-872-5939
(Registrant's telephone number, including area code)
 

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 Registrants Certifying Accountant
Previous independent registered public accounting firm
On February 20, 2015 (the "Dismissal Date"), Hangover Joe's Holding Corporation (the "Company") advised GHP Horwath, P.C. (the "Former Auditor") that it was dismissed as the Company's independent registered public accounting firm.  The decision to dismiss the Former Auditor as the Company's independent registered public accounting firm was approved by the Company's Board of Directors on February 19, 2015.  The report of the Former Auditor on the Company's financial statements for the years ended December 31, 2013 and 2012 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle, except that the reports included an explanatory paragraph relating to the Company's ability to continue as a going concern.
During the years ended December 31, 2013 and 2012 and through the Dismissal Date, the Company has not had any disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the Former Auditor's satisfaction, would have caused them to make reference thereto in their reports on the Company's financial statements for such years.
During the years ended December 31, 2013 and 2012 and through the Dismissal Date, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has requested that our Former Auditor furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements.  A copy of this letter is attached hereto to this amendment to the Form 8-K as Exhibit 16.1.
New independent registered public accounting firm
On February 18, 2015 (the "Engagement Date"), the Company engaged Terry L. Johnson, CPA ("New Auditor") as its independent registered public accounting firm for the Company's fiscal year ended December 31, 2014 and 2013.  The decision to engage the New Auditor as the Company's independent registered public accounting firm was approved by the Company's Board of Directors.
During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding either:

1.      application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report was provided to the Company nor oral advice was provided that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or
 
2.      any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).
 

Item 9.01 Financial Statements and Exhibits.
 
(a)      Financial statements of businesses acquired.
 
Not applicable
 
(b)     Pro forma financial information.
 
Not applicable
 
(c)     Shell company transactions.
 
Not applicable
 
(d)     Exhibits
 
Exhibit No.
Description of Exhibit
 
16.1
Letter from GHP Horwath, P.C.
 

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.
 
 
HANGOVER JOE'S HOLDING CORPORATION
 
 
 
 
 
Date:  February 23, 2015 
By:
/s/ Matthew Veal
 
 
 
Matthew Veal
Interim CEO and Chief Financial Officer
 
 



Exhibit 16.1
 
 
 
 

February 23, 2015

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

RE: Hangover Joe's Holding Corporation 

We have read the statements made by Hangover Joe's Holding Corporation in Item 4.01 of this Form 8-K regarding the change in auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made in Item 4.01 of this Form 8-K.
 
Yours truly,
 
/s/ GHP Horwath, P.C.
Denver, Colorado