SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER PURSUANT
TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934
For the month of June 2015
Commission File Number: 001-31956
Claude Resources Inc.
(Name of Registrant)
200 - 219 Robin Crescent, Saskatoon, SK, S7L
6M8
(Address of Principal Executive Office)
Indicate by check mark whether the registrant
files or will file annual reports under cover of Form 20-F or Form 40-F.
Form 20-F *
Form 40-F þ
Indicate by check mark if the registrant is
submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): *
Indicate by check mark if the registrant is
submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): *
Indicate by check mark whether by furnishing
the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to
Rule 12g3-2(b) under the Securities Exchange Act of 1934.
Yes *
No þ
If "Yes" is marked, indicate below the
file number assigned to the registrant in connection with Rule 12g3-2(b): 82-
SIGNATURE
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, thereunto duly
authorized.
| Claude Resources Inc. |
|
| (Registrant) |
|
| |
|
| By: /s/ Rick Johnson |
|
| Name: Rick Johnson, CPA, CA |
|
| Title: Chief Financial Officer |
Date: June 30, 2015
EXHIBIT INDEX
| Exhibit |
Description |
| |
|
| 99.1 |
Notice of Change of Auditor notice pursuant to Part 4 of National Instrument 51-102 - Continuous Disclosure Obligations ("NI 51-102") dated June 30, 2015 |
| 99.2 |
Notice of Change of Auditor addressed to KPMG LLP and Deloitte LLP dated June 16, 2015 |
| 99.3 |
Letter from Former Auditor |
| 99.4 |
Letter from Successor Auditor |
Exhibit 99.1
CLAUDE RESOURCES INC.
NOTICE OF CHANGE OF AUDITOR
(National Instrument 51-102)
| TO: | Alberta Securities Commission |
| | British Columbia Securities Commission |
| | Saskatchewan Financial Services Commission |
| | The Manitoba Securities Commission |
| | Ontario Securities Commission |
| | Autorité des Marchés Financiers |
| | New Brunswick Securities Commission |
| | Nova Scotia Securities Commission |
| | Prince Edward Island Securities Office |
| | Securities Commission of Newfoundland & Labrador |
| AND TO: | Deloitte LLP ("Deloitte")
KPMG LLP |
Claude Resources Inc. ("Claude")
hereby gives notice pursuant to Part 4 of National Instrument 51-102 - Continuous Disclosure Obligations ("NI 51-102")
as set forth below.
| 1. | KPMG LLP has resigned effective June 16, 2015 as auditor of Claude at the request of Claude. |
| 2. | Effective on June 16, 2015, the board of directors of Claude has approved the resignation of KPMG
LLP and the appointment of Deloitte LLP as auditor of Claude to hold office until the next annual meeting of shareholders of Claude. |
| 3. | There have been no audit reports prepared by KPMG LLP on Claude's financial statements that contain
any reservation. |
| 4. | In the opinion of Claude, as at the date hereof, there have been no reportable events (as defined
in NI 51-102). |
Dated this 30th day of June, 2015.
| |
|
CLAUDE RESOURCES INC. |
| Per: |
/s/ Rick Johnson |
| |
|
|
Rick Johnson, CPA, CA
Vice President, Finance and Chief Financial Officer |
NOTICE OF CHANGE OF AUDITOR
|
TO:
KPMG LLP
River Centre
475 - 2nd Avenue South, Suite 500
Saskatoon, SK S7K 1P4
Attention: Mr. Rick Mussenden, CPA, CA
|
AND TO:
Deloitte LLP
122 - 1st Avenue South, Suite 400
Saskatoon, SK S7K 7E5
Attention: Mr. Andrew Coutts, CPA, CA
|
Claude Resources Inc. ("Claude" or the "Corporation")
hereby provides notice pursuant to National Instrument 51-102 - Continuous Disclosure Obligations ("NI 51-102")
as follows:
| 1. | On June 16, 2015 at the request of the Corporation's Board of Directors, KPMG LLP resigned as auditor
of the Corporation. |
| 2. | Effective on June 16, 2015 the Corporation's Board of Directors appointed Deloitte LLP as auditor
of the Corporation until the next annual meeting of the Corporation. |
| 3. | The Audit Committee of the Corporation's Board of Directors approved the resignation of KPMG LLP
and the appointment of Deloitte LLP as auditor for the Corporation. |
| 4. | No modified opinion was expressed in any of KPMG LLP's reports on any of the Corporation's financial
statements of the Corporation relating to the relevant period as defined in NI 51-102. |
| 5. | In the opinion of the Corporation, at the date hereof, there are no "reportable events",
as defined in NI 51-102. |
Dated this 16th day of June, 2015.
CLAUDE RESOURCES INC.
/s/ Rick Johnson_____
Rick Johnson, CPA, CA
Vice President, Finance and
Chief Financial Officer
 |
EXHIBIT 99.3 |
| KPMG LLP |
Telephone |
(306) 934-6200 |
| Chartered Accountants |
Fax |
(306) 934-6233 |
| 500 - 475 Second Avenue South |
Internet |
www.kpmg.ca |
| Saskatoon Saskatchewan S7K 1P4 |
|
|
| Canada |
|
|
June
16, 2015
Alberta
Securities Commission
British
Columbia
Securities Commission
The
Manitoba Securities Commission
Financial
and Consumer
Services Commission,
New Brunswick
Office
of the Superintendent
of Securities,
Government
of Newfoundland and
Labrador
Nova
Scotia Securities Commission
Ontario
Securities Commission
Office
of the Superintendent
of Securities,
Prince Edward Island
Autorité
des marchés financiers
Saskatchewan
Financial and Consumer
Affairs Authority,
Securities Division
Dear Sir/Madam:
Re: Notice
of Change of
Auditor - Claude Resources
Inc.
We have
read the Notice
of Change of
Auditor dated June
16, 2015
(the “Notice”) from
Claude Resources Inc.,
delivered to us
pursuant to National
Instrument
51-102 Section
4.11. Based on
our knowledge as at
the date hereof,
we are in
agreement
with the statements
contained in such
Notice except that
we are not
in a position
to agree or
disagree with
item #3
contained in the
Notice.
Yours truly,
Chartered
Accountants
KPMG LLP, is a Canadian limited
liability partnership and
a member
firm of the
KPMG network of
independent member
firms affiliated with
KPMG International Cooperative (“KPMG International”),
a Swiss
entity.
KPMG Canada
provides services
to KPMG LLP.
EXHIBIT 99.4
Deloitte
LLP
122
1st
Ave.
S.
Suite
400, PCS Tower
Saskatoon
SK S7K 7E5
Canada
Tel:
306-343-4400
Fax:
306-343-4480
www.deloitte.ca
June
16, 2015
To: British
Columbia
Securities Commission
Alberta
Securities Commission
Financial
and Consumer
Affairs Authority of
Saskatchewan
Manitoba
Securities Commission
Ontario
Securities Commission
Autorité
des marchés
financiers
(Québec)
Financial
and Consumer
Services Commission
(New Brunswick)
Nova Scotia Securities
Commission
Office
of the Superintendent
of Securities,
Service Newfoundland &
Labrador
Office
of the Superintendent
of Securities,
Prince Edward Island
Office
of the Superintendent
of Securities, Northwest
Territories
Office of the
Yukon Superintendent
of Securities
Nunavut
Securities Office
Dear
Sirs/Mesdames:
In accordance
with section 4.11
of National Instrument
51-102, we have
reviewed the
change of auditor notice
of Claude Resources
Inc. dated June
16, 2015
(the “Notice”) and,
based on our
knowledge of
such information at
this time,
we agree
with the
statements (1)
to (2) and
we have no
basis to agree
or disagree with statements
(3) to (5)
contained in
the Notice.
Yours very
truly,
Chartered
Professional
Accountants, Chartered
Accountants
Licensed
Professional
Accountants