Attached files
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EX-16.1 - LETTER FROM TRACI J. ANDERSON, CPA - Tia IV, Inc | ex16-1.htm |
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
8-K
PURSUANT
TO SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of
Report (Date of earliest event reported): August 30, 2010
Tia
IV, Inc.
(Exact
name of Registrant as specified in its charter)
Delaware
|
76-0836770
|
0-52288
|
||
(State
or other jurisdiction of incorporation
|
(IRS
Employer Identification Number)
|
(Commission
File Number)
|
1761
Victory Blvd.,
Staten Island, New
York
|
Address
of principal executive offices
|
10314
|
(Zip
Code)
|
718-442-6272
|
Registrant’s
telephone number, including area code
482
Manor Road,
Staten Island, NY 10310
(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:
X
|
Written
communications pursuant to Rule 425 under the Securities
Act
|
¨
|
Soliciting
material pursuant to Rule 14a-12 under the Exchange
Act
|
¨
|
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange
Act
|
¨
|
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange
Act
|
ITEM 4.01 CHANGES
IN REGISTRANT’S CERTIFYING
ACCOUNTANT
Effective
August 27, 2010, the client-auditor relationship between Tia IV, Inc. (the
"Company") and Traci J. Anderson, CPA (the "Former Auditor") was terminated upon
the dismissal of the Former Auditor as the Company’s independent registered
accounting firm. Effective August 27, 2010, the Company engaged
Bongiovanni & Associates, CPA’s ("B&A") as its principal independent
public accountant to audit the Company's financial statements for the year
ending September 30, 2010. The decision to change accountants was
recommended and approved by the Company's Board of Directors, effective August
27, 2010, and was necessitated as a result of the revocation of the registration
of the Former Auditors by the Public Company Accounting Oversight Board
(“PCAOB”) because of deficiencies in the conduct of certain of its audits and
procedures.
The
Former Auditor's reports on the financial statements of the Company for the year
ended September 30, 2009, did not contain any adverse opinion or disclaimer of
opinion and was not qualified or modified as to uncertainty, audit scope or
accounting principles.
The reports of the Former Auditor on
the Company’s financial statements as of and for the year ended September 30,
2009, contained an explanatory paragraph which noted that there was substantial
doubt as to the Company’s ability to continue as a going concern.
During
the year ended September 30, 2009 and in the subsequent interim
periods through the date the relationship with the Former Auditor concluded,
there were no disagreements between the Former Auditor and the Company on a
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement, if not resolved to the
satisfaction of the Former Auditor would have caused the Former Auditor to make
reference to the subject matter of the disagreement in connection with its
report on the Company's financial statements.
There
have been no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K
during the year ended September 30, 2009 and 2008 or in any subsequent interim
periods through the date the relationship with the Former Auditor
ceased.
The
Company has authorized the Former Auditor to respond fully to any inquiries of
the Company's new audit firm, B&A, relating to its engagement as the
Company's independent accountant. The Company has requested that the
Former Auditor review the disclosure contained in this Report and the Former
Auditor has been given an opportunity to furnish the Company with a letter
addressed to the Commission containing any new information, clarification of the
Company's expression of its views, or the respect in which it does not agree
with the statements made by the Company herein. The Company will file
such letter with the Securities and Exchange Commission (the "Commission") as an
exhibit to an amendment to this Current Report on Form 8-K/A within two days of
receiving it but no later than ten days after the filing of this
Report.
The
Company has not previously consulted with B&A regarding either (i) the
application of accounting principles to a specific completed or contemplated
transaction; (ii) the type of audit opinion that might be rendered on the
Company's financial statements; or (iii) a reportable event (as provided in Item
304(a)(1)(v) of Regulation S-K) during the year ended September 30, 2009, and
any later interim period, including the interim period up to and including the
date the relationship with the Former Auditor ceased. B&A has reviewed the
disclosure required by Item 304 (a) before it was filed with the Commission and
has been provided an opportunity to furnish the Company with a letter addressed
to the Commission containing any new information, clarification of the Company's
expression of its views, or the respects in which it does not agree with the
statements made by the Company in response to Item 304 (a). B&A has elected
not furnish a letter to the Commission.
ITEM
8.01 OTHER EVENTS
TIA IV, Inc. has moved
its Corporate from 482 Manor Road, Staten Island 10314 to 1761 Victory Blvd.,
Staten Island, NY 10314 effective September 30, 2009
ITEM
9.01 EXHIBITS
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.
Tia IV, Inc. | |||
Date:
August 30, 2010
|
By:
|
/s/ Jim McAlinden | |
Name: Jim McAlinden | |||
Title: President & Chief Financial Officer | |||