Current Report Filing (8-k)
January 23 2018 - 12:47PM
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
January 23,
2018
Date of Report
(date of earliest event reported)
Prestige
Capital Corporation
(Exact name
of Registrant as specified in its charter)
Nevada
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000-52855
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93-0945181
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(State or other jurisdiction of incorporation)
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(Primary Standard Industrial
Classification Code Number)
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(IRS Employer Identification No.)
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2157 S. Lincoln Street, Suite 220
Salt Lake City, Utah 84106
Ph: (801) 323-2395
(Address,
including zip code, and telephone number, including area code, of Registrant's principal executive offices)
Check 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)
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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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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Pre-commencement communications pursuant to Rule 13e-14(c) under the Exchange Act (17 CFR 240.13e-4(c))
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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 ☑
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 13a of the Exchange Act.
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SECTION 4
- MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
ITEM 4.01 CHANGES IN REGISTRANT’S
CERTIFYING ACCOUNTANT
On January
23, 2018, the Company dismissed Pritchett, Siler & Hardy, PC (“PSH”) as its independent registered accounting firm
and engaged Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah, as its new independent registered accounting firm.
Since PSH’s appointment as our independent registered accounting
firm on July 31, 2017 and through January 23, 2018, there were (i) no disagreements between the Company and PSH on any matter of
accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not
resolved to the satisfaction of PSH, would have caused PSH to make reference thereto in their reports on the financial statements
for such years, and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided PSH with a copy of this Form 8-K and requested
that PSH furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not PSH agrees with the
above statements. A copy of such letter, dated January 23, 2018, is attached as Exhibit 16.1.
During years ended December 31, 2016 and 2015, and in the subsequent
interim period through January 23, 2018, the Company has not consulted with Heaton & Company regarding either (i) the application
of accounting principles to a 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 nor oral advice was provided to the Company that PSH
concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial
reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
SECTION 9 – FINANCIAL STATEMENTS AND
EXHIBITS
ITEM 9.01 FINANCIAL STATEMENTS
AND EXHIBITS
(d) Exhibits.
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Exhibit
Number
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Description
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16.1
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Letter from Pritchett Siler & Hardy, PC dated January 23, 2018
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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.
Date: January 23, 2018
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Prestige Capital Corporation
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By:
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/s/ Robert C. Taylor
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Robert C. Taylor
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President
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