Current Report Filing (8-k)
June 04 2021 - 5:16PM
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): May 28, 2021
Earth
Science Tech, Inc.
(Exact
name of Registrant as Specified in its Charter)
Nevada
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000-55000
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80-0961484
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(State
or Other Jurisdiction of Incorporation or Organization)
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(Commission
file
number)
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(I.R.S.
Employer
Identification
Number)
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387
Corona Street, Suite 555
Denver,
CO, 80218, USA
(Address
of Principal Executive Offices including Zip Code)
(720)
442-7000
(Registrant’s
Telephone Number, including Area Code)
Former
name or former address, if changed since last report
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class
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Trading
Symbol(s)
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Name
of each exchange on which registered
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N/A
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N/A
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N/A
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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:
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[ ]
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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[ ]
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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[ ]
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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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[ ]
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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Item
4.02.
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Non-Reliance
on Previously Issued Financial Statements or a Related Audit Report or Completed Interim
Review.
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Management
was advised on June 2, 2021 that its auditor, BF Borgers, CPA, indicated that administrative fees in the Receivership action, which were
previously determined not to be contingent liabilities of Earth Science Tech, Inc., (“Company”) should be included in the
financial statements of the Company The amount of unpaid receivership administrative costs and fees as of December 31, 2020 were $878,031.16.
This affects all filings from the fourth quarter of fiscal year end 2019 through December 31, 2020, (“the non-reliance period”)
and the financial statements should no longer be relied upon.
Our
auditor, BF Borgers, CPA has indicated that a financial restatement will be required for the non-reliance period in order to incorporate
the costs and fees of the Receivership action. The Company will work to restate the periods to include the administrative costs and fees
as soon as possible.
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.
Dated:
June 4, 2021
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RECEIVER
FOR EARTH SCIENCE TECH CORPORATION
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CASE
NO. A-18-784952-C
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STRONGBOW
ADVISORS, INC.
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By:
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/s/
Robert Stevens
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Robert
Stevens
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Receiver
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