Current Report Filing (8-k)
September 23 2019 - 12:56PM
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) September
19, 2019
FIRST COLOMBIA DEVELOPMENT CORP.
(Exact name of registrant as specified in its charter)
Nevada
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333-181259
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82-5051728
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(State or other jurisdiction of
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(Commission File Number)
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(IRS Employer
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incorporation)
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Identification No.)
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866 Navajo St., Denver, CO
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80204
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(Address of principal executive offices)
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(Zip Code)
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Registrants telephone number, including area code
415-729-1747
________________________________________________
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)
[
] 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 [ ]
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. [ ]
ITEM 4.01. Changes in Registrant's Certifying Accountant.
(a) Dismissal
of Independent Registered Public Accounting Firm
On September 19, 2019, First Colombia Development Corp. (the
Company) terminated Haynie & Company (Haynie) as the Company's
independent registered public accounting firm. The dismissal of Haynie was
approved by the Board of Directors of the Company.
The reports of Haynie on the Company's consolidated financial
statements for the fiscal years ended December 31, 2018 and 2017 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.
During the fiscal years ended December 31, 2018 and 2017 and
through September 19, 2019, there have been no disagreements (as defined in
Item 304(a)(1)(iv) of Regulation S-K and related instructions) with Haynie on
any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedure, which disagreements if not resolved to the
satisfaction of Haynie would have caused Haynie to make reference thereto in its
reports on the consolidated financial statements for such years. During the
fiscal years ended December 31, 2018 and 2017 and through September 19, 2019,
there have been no reportable events (as defined in Item 304(a)(1)(v) of
Regulation S-K).
The Company provided Haynie with a copy of the disclosure it is
making herein in response to Item 304(a) of Regulation S-K, and requested that
Haynie furnish the Company with a copy of its letter addressed to the Securities
and Exchange Commission (the SEC), pursuant to Item 304(a)(3) of Regulation
S-K, stating whether or not Haynie agrees with the statements related to them
made by the Company in this report. A copy of Haynie's letter to the SEC dated
September 20, 2019 attached as Exhibit 16.1 to this report.
(b) Newly
Engaged Independent Registered Public Accounting Firm
On September 19, 2019, the Audit Committee approved the
appointment of Marcum LLP ("Marcum") as the Company's new independent registered
public accounting firm, effective immediately, to perform independent audit
services for the fiscal year ending December 31, 2019. During the fiscal years
ended December 31, 2018 and 2017 and through September 19, 2019,, neither the
Company, nor anyone on its behalf, consulted Marcum 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 with
respect to the consolidated financial statements of the Company, and no written
report or oral advice was provided to the Company by Marcum that was an
important factor considered by the Company in reaching a decision as to any
accounting, auditing or financial reporting issue; or (ii) any matter that was
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 that term is
defined in Item 304(a)(1)(v) of Regulation S-K).
ITEM 9.01. Financial Statements and Exhibits.
(d) Exhibits
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.
First Colombia Development Corp.
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/s/Christopher
Hansen
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Christopher Hansen
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CEO, Principal Executive Officer
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Date: September 20, 2019
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