UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 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): January 23, 2019

 

 

LIFE ON EARTH, INC.

(Exact name of Registrant as specified in its Charter)

 

 

 

Delaware 333-190788 46-2552550
(State or other jurisdiction of incorporation) (Commission File No.) (IRS Employer Identification No.)

 

   
575 Lexington Avenue, 4 th Floor, New York, NY 10022  
(Address of principal executive offices)  
   
(646) 844-9897  
(Registrant’s Telephone Number)  
   
   
(Former name or 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 (see General Instruction A.2. below):

  ¨ 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)

 

  ¨ 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 (17 CFR 230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR 240.12b-2)

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

 

 

Life on Earth, Inc. is referred to herein as “we”, “us”, or “our” or the “Company”.

ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Previous Independent Accountants

Effective as of January 23, 2019, Raich Ende Malter & Co. LLP, Melville, New York (“Raich”) was dismissed as the independent registered public accounting firm for the Company.  The Dismissal was approved by our Board of Directors effective as of January 23, 2019. The Dismissal was not due to any disagreements with Raich regarding any matter of accounting principles or practices, financial statement disclosures, audit scope, or audit procedure. Raich issued reports for our fiscal years ending May 31, 2018, 2017, 2016, and 2015. The Reports did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that all such reports contained statements indicating there is substantial doubt about our ability to continue as a going-concern. For the past two fiscal years and subsequent interim periods though the date of resignation, there have been no disagreements with the former accountants, Raich, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Raich, would have caused them to make reference thereto in their report on the financial statements. During the two most recent fiscal years and the interim period through the date of their resignation, there have been no reportable events, as that term is defined in Item 304(a)(1)(v) of Regulation S-K. We have provided Raich with a copy of the disclosure made in response to this Item 4.01 and have requested that Raich provide a letter addressed to the Securities & Exchange Commission confirming their agreement with the disclosure contained herein. Pursuant to our request, Raich has provided the letter attached hereto as Exhibit 16.1.

New Independent Accountants

Effective January 24, 2019, our Board of Directors appointed Friedman LLP, Certified Public Accountants and Advisors of New York, New York (“Friedman”) as our independent registered public accounting firm , to audit our financial statements for the year ended May 31, 2019. During our two most recent fiscal years and the subsequent interim periods preceding their appointment as independent accountants, neither we nor anyone on our behalf consulted Friedman regarding either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered of our financial statements, nor has Friedman provided to us with a written report or oral advice regarding such principles or audit opinion.

ITEM 9.01 Financial Statements and Exhibits.

(c) Exhibits.

Exhibit 16.1 Letter to SEC from Raich.

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.

    LIFE ON EARTH, INC.
       
Date: March 8, 2019   By:  /s/ Fernando Oswaldo Leonzo
      Fernando Oswaldo Leonzo
      Chief Executive Officer

 

Life on Earth (CE) (USOTC:LFER)
Historical Stock Chart
From Aug 2024 to Sep 2024 Click Here for more Life on Earth (CE) Charts.
Life on Earth (CE) (USOTC:LFER)
Historical Stock Chart
From Sep 2023 to Sep 2024 Click Here for more Life on Earth (CE) Charts.