Attached files
| file | filename |
|---|---|
| EX-16.1 - GLOBAL TECH INDUSTRIES GROUP, INC. | v212442_ex16-1.htm |
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(D) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): February 11, 2011
TREE TOP INDUSTRIES, INC.
(Exact name of registrant as specified in its charter)
|
Nevada
|
000-10210
|
83-0250943
|
|
(State or Other Jurisdiction
of Incorporation)
|
(Commission File
Number)
|
(I.R.S. Employer
Identification Number)
|
511 Sixth Avenue, Suite 800, New York, NY 10011
(Address of principal executive offices) (zip code)
(775) 261-3728
(Registrant’s telephone number, including area code)
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
|
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On February 11, 2011 Mark Bailey & Company (MB) verbally notified the Company that effective as of that date, the firm was resigning as its independent auditor. Effective the same date, the Company appointed M&K CPAs, PLLC (M&K) as its new auditor and that decision to change the auditor was approved by the Company's Board of Directors on February 11, 2011.
At the time of resignation MB only reviewed the Form 10-Q for the period ended September 30, 2010.
During the performance of the review for the period ended September 30, 2010 there were no disagreements between MB and the Company on any matter of accounting principles or practices, financial statement disclosure or review scope or procedure.
Since no audit procedures were performed by MB from the period of appointment through the resignation date on February 11, 2011there were no disagreements between MB and the Company on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, and there were not reportable events, as listed in Item 304(a)(l)(v) of Regulation S-K.
The Company provided MB with a copy of the disclosure in the preceding four paragraphs and requested in writing that MB furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. MB provided a letter, dated February 22, 2011 stating its agreement with such statements, which is included as Exhibit 16 to this Form 8-K.
The prior two years were audited by Chisholm, Bierwolf, Nilson & Morrill (CBNM), who resigned on August 24, 2010. Our notification of the change in our Certifying Accountant was filed on August 24, 2010 in a form 8K, and CBNM provided their letter of agreement included in that filing.
During the two most recent fiscal year endeds and through the date of the Audit Committee’s decision, the Company did not consult M&K with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, or any other matter or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.
ITEM 9.01. EXHIBITS AND REPORTS ON FORM 8-K
(a) Exhibits
The following exhibits are filed as part of this Form 8-K.
16.1. Letter from Mark Bailey & Company, stating its agreement with the statements contained herein.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
|
Tree Top Industries, Inc.
|
|
|
|
|
|
|
|
Dated: February 22, 2011
|
By:
|
/s/ David Reichman
|
|
|
|
Name: David Reichman
|
|
|
|
Title: Chief Executive Officer
|