Attached files
| file | filename |
|---|---|
| EX-16.1 - LETTER OF AGREEMENT - Heyu Biological Technology Corp | exh161morrillltr.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
April 13, 2011
Date of Report (Date of earliest event reported)
Pacific WebWorks, Inc.
(Exact name of registrant as specified in its charter)
| Nevada (State or other jurisdiction of incorporation) | 000-26731 (Commission File Number) | 87-0627910 (IRS Employer Identification No.) |
230 West 400 South, 1st floor, Salt Lake City, Utah 84101
(Address of principal executive offices)
(801) 578-9020
(Registrant’s telephone number, including area code)
| [ ] | 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 (17CFR 240.13e-4(c)) |
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Section 4 - Matters Related to Accountants and Financial Statements
Item 4.01 Changes in Registrant’s Certifying Accountant
On April 13, 2011, Pacific WebWorks, Inc. (the “Company”) dismissed Morrill & Associates, LLC, Certified Public Accountants, as our independent registered public accounting firm. Morrill & Associates, LLC was engaged to audit our financial statements for the year ended December 31, 2010; however, Morrill & Associates, LLC did not audit our financial statements for any period, nor did it issue any reports related to our financial statements.
Our board of directors approved the dismissal of Morrill & Associates, LLC, and there were no disagreements between the Company and Morrill & Associates, LLC, on any matter regarding accounting principles or practices, financial statement disclosure, or auditing scope or procedure during the two fiscal years ended December 31, 2010 and 2009 or any subsequent interim period preceding the date of dismissal.
There were no reportable events (as that term is used in Item 304(a)(1)(v) of Regulation S-K) between the Company and Morrill & Associates, LLC occurring during the two fiscal years ended December 31, 2010 and 2009 or any subsequent interim period preceding the date of dismissal.
We provided a copy of this Current Report on Form 8-K to Morrill & Associates, LLC prior to filing this report and we requested that Morrill & Associates, LLC furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made in this report. Morrill & Associates, LLC has furnished the requested letter and it is attached as exhibit 16.1
Section 9 – Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits
| Exhibit No. | Description |
| 16.1 | Letter of agreement from Morrill & Associates, LLC, dated April 19, 2011 |
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: April 19, 2011 | PACIFIC WEBWORKS, INC. /s/ Kenneth W. Bell Kenneth W. Bell Chief Executive Officer |
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