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):  June 7, 2017

 

PAYMEON, INC.

(Exact name of registrant as specified in its charter)

 

Nevada

000-53574

20-4959207

(State or other
jurisdiction of
incorporation

(Commission File Number)

(IRS Employer
Identification No.)

 

2688 NW 29 th Terrace, Building 13, Fort Lauderdale, Florida 33311

(Address of principal executive offices) (Zip Code)

1-844-422-7258

(Registrant’s telephone number, including area code)

2599 North Federal Highway, Fort Lauderdale, Florida  33305

(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:

¨

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(b))

¨

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))

Indicate by check mark whether the registrant is an emerging growth company as defined in in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).


Emerging growth company ¨


If an emerging growth company, indicate by checkmark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ¨

 

 





 



Item 4.01

Change in Registrant's Certifying Accountant


On June 7, 2017, Paymeon, Inc. dismissed Liggett & Webb, P.A. as our independent registered public accounting firm and engaged KBL, LLP as our independent registered public accounting firm.  Liggett & Webb, P.A. audited our financial statements for the years ended December 31, 2016 and December 31, 2015.  The dismissal of Liggett & Webb, P.A. was approved by our Board of Directors on June 7, 2017.  Liggett & Webb, P.A. did not resign or decline to stand for re-election. We do not currently have an audit committee.


The report of Liggett & Webb, P.A. dated April 26, 2017 on our consolidated balance sheets at December 31, 2016 and 2015, and the related consolidated statements of operations, changes in shareholders’ equity, and cash flows for each of the two years in the period ended December 31, 2016 and December 31, 2015 did not contain an adverse opinion or a disclaimer of opinion, nor was such report qualified or modified as to uncertainty, audit scope, or accounting principles, other than such report was qualified as to our ability to continue as going concern.


During our two most recent fiscal years and the subsequent interim period preceding our decision to dismiss Liggett & Webb, P.A. we had no disagreements with the firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of Liggett & Webb, P.A. would have caused it to make reference to the subject matter of the disagreement in connection with its report.


During our two most recent fiscal years and the subsequent interim period prior to retaining KBL, LLP (1) neither we nor anyone on our behalf consulted KBL, LLP regarding (a) either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements or (b) any matter that was the subject of a disagreement or a reportable event as set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K, and (2) KBL, LLP did not provide us with a written report or oral advice that they concluded was an important factor considered by us in reaching a decision as to accounting, auditing or financial reporting issue.


We provided Liggett & Webb, P.A. with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that the firm furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made in this Current Report on Form 8-K, and if not, stating the aspects with which they do not agree.  A copy of the letter provided by Liggett & Webb, P.A. is filed as Exhibit 16.1 to this Current Report on Form 8-K.


Item 9.01

Financial Statements and Exhibits


(d)

Exhibits


16.1

Letter dated June 7, 2017 from Liggett & Webb, P.A.













 


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.


 

PAYMEON, INC.

 

 

 

/s/ Edward Cespedes

 

Edward Cespedes

 

Chief Executive Officer

 

June 8, 2017











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