Current Report Filing (8-k)
January 05 2017 - 5:08PM
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):
December 29, 2016
VAPOR CORP.
(Exact name of registrant as specified in
its charter)
Delaware
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001-36469
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84-1070932
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(State or Other Jurisdiction
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(Commission
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(I.R.S. Employer
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of Incorporation)
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File Number)
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Identification No.)
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3800 North 28
th
Way
Hollywood, Florida 33020
(Address of Principal Executive Office)
(Zip Code)
(888) 766-5351
(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:
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¨
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Written communications pursuant to Rule 425 under the Securities
Act (17 CFR 230.425)
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¨
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Soliciting material pursuant to Rule 14a-12 under the Exchange
Act (17 CFR 240.14a-12)
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¨
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Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))
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¨
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Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))
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Item 4.01
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Changes in Registrant's Certifying Accountant.
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(a), (b) The Audit Committee of Vapor Corp.
(the “Company”) recently completed a competitive process to determine what firm would serve as the Company's independent
registered public accounting firm for the year ended December 31, 2016. On December 29, 2016, the Audit Committee determined to
dismiss Marcum LLP (“Marcum”) as the Company's independent registered public accounting firm effective immediately.
The report of Marcum on the Company's consolidated
financial statements as of and for the years ended December 31, 2015 and 2014 did not contain an adverse opinion or a disclaimer
of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such report
included an explanatory paragraph with regard to uncertainty as to the Company’s ability to continue as a going concern.
During the years ended December 31, 2014 and 2015, and through December 29, 2016, there were no (a) disagreements with Marcum on
any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,
if not resolved to Marcum's satisfaction, would have caused Marcum to make reference to the subject matter thereof in connection
with its reports for such years; or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation S-K.
The Company provided Marcum with a copy
of the disclosures it is making in this Current Report on Form 8-K and requested from Marcum a letter addressed to the Securities
and Exchange Commission indicating whether it agrees with such disclosures. A copy of Marcum's letter dated January 5, 2017 is
attached as Exhibit 16.1.
Item 9.01
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Financial Statements and Exhibits.
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(d) Exhibits
Exhibit Number
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Description
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16.1
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Letter of Marcum LLP, dated January 5, 2017
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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.
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VAPOR CORP.
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Date: January 5, 2017
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By:
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/s/ Jeffrey E. Holman
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Jeffrey E. Holman
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Chief Executive Officer
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EXHIBIT INDEX
Exhibit Number
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Description
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16.1
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Letter of Marcum LLP, dated January 5, 2017
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