Attached files
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EX-16.4 - HireQuest, Inc. | v199652_ex16-4.htm |
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K/A-1
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date
of Report (Date of earliest event reported):
|
October
19, 2010
|
COMMAND
CENTER, INC.
|
(Exact
name of registrant as specified in its
charter)
|
Washington
|
000-53088
|
91-2079472
|
(State
or other jurisdiction of incorporation)
|
(Commission
File Number)
|
(IRS
Employer
Identification
No.)
|
3773
West Fifth Avenue, Post Falls, Idaho
|
83854
|
Address
of principal executive offices
|
Zip
Code
|
Registrant’s
telephone number, including area code:
|
208-773-7450
|
(Former
name or former address, if changes 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):
o |
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|
o |
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
o |
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
|
o
|
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
|
EXPLANATORY
NOTE
On
October 15, 2010, Command Center, Inc. filed a Current Report on Form 8-K to
report the events contained herein and therein. This Amendment No. 1 to the Form
8-K is being filed solely to amend the original report to include
clarifying language as to Behler Mick, PS and include an updated letter from the
Company’s former auditor addressing the revised disclosures herein.
Section 4. Matters Related to
Accountants and Financial Statements
Item 4.01. Changes in Registrant’s
Certifying Accountant
(a) Previous
Certifying Accountant
On
September 28, 2010, the Company received a copy of a notification from DeCoria,
Maichel, and Teague, P.S., Certified Public Accountants (“DM-T”), the Company's
independent registered accountants, that DM-T terminated the auditor/client
relationship.
Except as
noted in the paragraph immediately below, the reports of DM-T on the Company's
financial statements for the fiscal years ending December 26, 2008 and December
25, 2009 did not contain an adverse opinion or disclaimer of opinion, and such
reports were not qualified or modified as to uncertainty, audit scope, or
accounting principle.
The
reports of DM-T on the Company's financial statements for the fiscal year ending
December 25, 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 fiscal years ending December 26, 2008 and December 25, 2009, and as of
October 4, 2010, the Company has not had any disagreements with DM-T on any
matter of accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not resolved to DM-T's
satisfaction, would have caused them to make reference thereto in their reports
on the Company's financial statements for such years.
During
our two most recent fiscal years and the subsequent interim period through
October 14, 2010, the Company has not consulted with its newly appointed
independent registered public accounting firm, Behler Mick, PS, regarding either
(i) the application of the accounting principles to a specified transaction,
either complete or proposed; or the type of audit opinion that might be rendered
on the Company's financial statements and neither a written report was provided
to the Registrant nor oral advice was provided that the new accountant concluded
was an important factor considered by the Registrant in reaching a decision as
to the accounting, auditing or financial reporting issue; or (ii) any matter
that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions to that item) or a reportable
event (as described in Item 304(a)(1)(v) of Regulation S-K).
2
We
requested that DM-T provide us with a letter addressed to the SEC stating
whether or not it agrees with the above statements. A copy of the letter
provided by DM-T was received on October 19, 2010 and is filed as exhibit 16.1
to this Form 8-K.
(b) Engagement of New
Certifying Accountant
Effective October 11, 2010, our Board of
Directors approved the engagement of Behler Mick, PS as our new independent
registered public accounting firm.
Item
9.01 Financial Statements and Exhibits
(d) Exhibits
16.4
|
Letter
dated October 19, 2010 from DeCoria, Maichel & Teague,
P.S.
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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.
Command
Center, Inc.
|
October
19, 2010
|
|
/s/ Glenn Welstad
|
||
Chief
Executive Officer
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3