Attached files
| file | filename |
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| EX-16.1 - Ranger Gold Corp. | form8k110909ex16-1.htm |
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): November 4, 2009
FENARIO,
INC.
(Exact
Name of Registrant as Specified in Its Charter)
|
Nevada
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333-151419
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26-0299388
|
|
(State
or Other Jurisdiction of Incorporation)
|
(Commission
File Number)
|
(IRS
Employer Identification No.)
|
2533
N. Carson St., Suite 5018
Carson City,
Nevada
(Address
of Principal Executive Offices)
89706
(Zip
Code)
(775)
546-2010
(Registrant’s
Telephone Number, Including Area Code)
410
Park Ave., 15th Floor, New York, New York
110022
(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 (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))
Section
4. Matters Related to Accountants and Financial Statements
Item
4.01. Changes in Registrant’s Certifying Accountant.
On
November 4, 2009, Fenario, Inc., a Nevada corporation (the “Registrant”) changed
its principal independent accountants. On such date, Wolinetz, Lafazan &
Company P.C. was terminated as the Registrant’s independent registered public
accounting firm and the Registrant retained Robison, Hill & Co. as its
principal independent accountants. The decision to change accountants was
approved by the Registrant’s Board of Directors.
Termination of Wolinetz,
Lafazan & Company P.C.
Wolinetz,
Lafazan & Company P.C. was the independent registered public accounting firm
for the Registrant’s from May 11, 2007 (inception) until November 4, 2009. None
of Wolinetz, Lafazan & Company P.C. reports on the Registrant’s
financial statements as of March 31, 2009 and 2008 and for the year ended March
31, 2009 and the period from May 11, 2007 (inception) to March 31, 2008, (a)
contained an adverse opinion or disclaimer of opinion, or (b) was modified as to
uncertainty, audit scope, or accounting principles, or (c) contained any
disagreements on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreements, if
not resolved to the satisfaction of Wolinetz, Lafazan & Company P.C., would
have caused it to make reference to the subject matter of the disagreements in
connection with its reports except that Wolinetz, Lafazan & Company
P.C.reported that certain factors, including the Company having incurred
operating losses for the year ending March 31, 2009 and the period from May 11,
2007 (inception) to March 31, 2008, having no revenues, and not having commenced
planned principal operations raised substantial doubt about the Company’s
ability to continue as a going concern. None of the reportable events set forth
in Item 304(a)(1)(iv) of Regulation S-K occurred during the period in which
Wolinetz, Lafazan & Company P.C. served as the Registrant’s independent
registered public accounting firm.
The
Registrant has provided Wolinetz, Lafazan & Company with a copy of this
disclosure and has requested that Wolinetz, Lafazan & Company furnish it
with a letter addressed to the U.S. Securities and Exchange Commission stating
whether it agrees with the above statements, and if not, stating the respects in
which it does not agree. A copy of the letter from Wolinetz, Lafazan &
Company addressed to the Securities and Exchange Commission dated November 6,
2009 is filed as Exhibit 16.1 to this Current Report on Form 8-K.
The Engagement of Robison,
Hill & Co.
Prior to
November 4, 2009, the date that Robison, Hill & Co. was retained as the
principal independent accountants of the Registrant:
(1) The
Registrant did not consult Robison, Hill & Co. 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 on
Registrant’s financial statements;
(2)
Neither a written report nor oral advice was provided to the Registrant by
Robison, Hill & Co. that they concluded was an important factor considered
by the Registrant in reaching a decision as to the accounting, auditing or
financial reporting issue;
Item
9.01 Financial Statements and Exhibits
(c)
Exhibits: 16.1- Letter from Wolinetz Lafazan & Company dated November 6,
2009 addressed to the Securities and Exchange Commission
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.
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Fenario,
Inc.
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|
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(Registrant)
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|
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By:
/s/ Gurpartap Singh Basrai
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|
|
Name:
Gurpartap Singh Basrai,
Title: President, Chief Executive Officer,
Treasurer, Secretary and
Director
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Date: November
9, 2009