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):  April 22, 2019


Interlink Plus, Inc.

(Exact name of registrant as specified in its charter)


Nevada

000-55591

47-3975872

(State or other jurisdiction

of incorporation)

(Commission File Number)

(I.R.S. Employer Identification No.)


4952 S Rainbow Blvd, Suite 326

Las Vegas, NV

89118

(Address of principal executive offices)

(Zip Code)


Registrant’s telephone number, including area code:   702-824-7047


___________________________________________________

(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 (17CFR 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))


Indicate by check mark whether the registrant is an emerging growth company as defined 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   [X]


If an emerging growth company, indicate by check mark 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.    [ ]




SECTION 4 - MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS


ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.


On April 22, 2019, AMC Auditing, LLC (the “Former Accountant”) informed the Company that the Former Accountant was in the process of being acquired by Prager Metis CPAs, LLC. As a result of the acquisition, on April 22, 2019, the Former Accountant resigned as the Company’s independent registered public accounting firm and the Company engaged Prager Metis CPAs, LLC (the “New Accountant”) as the Company’s independent registered public accounting firm. The engagement of the New Accountant was approved by the Company’s Board of Directors.


The Former Accountant’s audit reports on the financial statements of the Company for the fiscal years ended June 30, 2018 and 2017 contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit reports on the financial statements of the Company for the fiscal years ended June 30, 2018 and 2017 contained an uncertainty about the Company’s ability to continue as a going concern.


During the fiscal years ended June 30, 2018 and 2017, and through the interim period ended April 22, 2019, there were no “disagreements” (as such term is defined in Item 304 of Regulation S-K) with the Former Accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to the satisfaction of the Former Accountant would have caused them to make reference thereto in their reports on the financial statements for such periods.


During the fiscal years ended June 30, 2018 and 2017, and through the interim period ended April 22, 2019, there were the following “reportable events” (as such term is defined in Item 304 of Regulation S-K). As disclosed in Part II, Item 9A of the Company’s Form 10-K for the year ended June 30, 2018, the Company’s management determined that the Company’s internal controls over financial reporting were not effective as of the end of such period due to the existence of material weaknesses related to the following:


(i) inadequate segregation of duties and effective risk assessment; and


(ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.


These material weaknesses have not been remediated as of the date of this Current Report on Form 8-K.


Other than as disclosed above, there were no reportable events during the fiscal years ended June 30, 2018 and 2017, and through the interim period ended April 22, 2019. The Company’s Board of Directors discussed the subject matter of each reportable event with the Former Accountant. The Company authorized the Former Accountant to respond fully and without limitation to all requests of the New Accountant concerning all matters related to the audited period by the Former Accountant, including with respect to the subject matter of each reportable event.


Prior to retaining the New Accountant, the Company did not consult with the New Accountant regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements; or (ii) any matter that was the subject of a “disagreement” or a “reportable event” (as those terms are defined in Item 304 of Regulation S-K).


On April 22, 2019, the Company provided the Former Accountant with its disclosures in the Current Report on Form 8-K disclosing the resignation of the Former Accountant and requested in writing that the Former Accountant furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. The Former Accountant’s response is filed as an exhibit to this Current Report on Form 8-K





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SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS


ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS


Exhibit No.

Description

 

 

16.1

Letter from AMC Auditing LLC to the Securities and Exchange Commission






































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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.


Interlink Plus, Inc.



/s/ Duan Fu

Duan Fu

Chief Executive Officer


Date: April 22, 2019

































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