Attached files
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EX-16.1 - AUDITOR LETTER - Xenacare Holdings, Inc. | xcho_ex16z1.htm |
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): February 20, 2010
XENACARE HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
Florida | 000-53916 | 20-3075747 |
(State or Other Jurisdiction of Incorporation) | (Commission File Number) | (I.R.S. Employer Identification No.) |
6001 Broken Sound Parkway, Suite 630
Boca Raton, Florida 33487
(Address of Principal Executive Office) (Zip Code)
(561) 496-6676
(Registrants 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):
¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨ Soliciting material pursuant to Rule 14a-12 under Exchange Act (17 CFR 240.14a-12)
¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR240.14d-2(b))
¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR240.13e-4(c))
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Previous independent registered public accounting firm
On February 20, 2011 (the Resignation Date), Jewett, Schwartz, Wolfe & Associates (JSW) advised Xenacare Holdings, Inc. (the Company) that its audit practice was acquired by RBSM LLP (RBSM ), an independent registered public accounting firm and that, accordingly, JSW was resigning as the Companys independent registered public accounting firm. The Companys Board of Directors did not recommend or approve the resignation of JSW as the Companys independent registered public accounting firm.
The reports of JSW on the Companys financial statements for the years ended December 31, 2009 and 2008 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, except that the reports of JSW on the Companys consolidated financial statements as of and for the years ended December 31, 2009 and 2008 contained an explanatory paragraph which noted that there was substantial doubt as to the Companys ability to continue as a going concern due to a deficit in working capital and incurring significant losses.
In connection with the audits of the Companys financial statements for each of the fiscal years ended December 31, 2009 and 2008 and through the date of this Current Report, the Company has not had any disagreements with JSW on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to JSWs satisfaction, would have caused them to make reference thereto in their reports on the Companys financial statements for such periods.
During the Companys two most recent fiscal years and through the date of this Current Report, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided JSW with a copy of this disclosure set forth under this Item 4.01 requested JSW to furnish a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the above statements.
A copy of the letter from JSW is attached hereto as Exhibit 16.1.
New independent registered public accounting firm
On February 20, 2011 (the Engagement Date), the Company engaged RBSM LLP (RBSM ) as its independent registered public accounting firm for the Companys fiscal year ended December 31, 2010. The engagement of RBSM as the Companys independent registered public accounting firm was approved by the Companys Board of Directors.
During the Companys two most recent fiscal years and through the date of this Current Report, the Company has not consulted with RBSM regarding either:
1.
the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Companys financial statements, and neither a written report was provided to the Company nor oral advice was provided that RBSM concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or
2.
any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d) Exhibits
Exhibit No. | Description of Exhibit |
16.1 | Letter from Jewett, Schwartz, Wolfe & Associates |
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.
Date: February 23, 2011
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| XENACARE HOLDINGS, INC.
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| By: | /s/ Frank Rizzo |
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| Frank Rizzo |
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| President and Chief Executive Officer |
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Exhibits
16.1 | Letter from Jewett, Schwartz, Wolfe & Associates |
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