Attached files
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EX-16.1 - EX-16.1 - Gas Natural Inc. | l42882exv16w1.htm |
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report: June 3, 2011
(Date of earliest event reported)
(Date of earliest event reported)
Gas Natural Inc.
(Exact name of registrant as specified in its charter)
Ohio (State or other jurisdiction of incorporation) |
001-34585 (Commission File Number) |
27-3003768 (I.R.S. Employer Identification No.) |
1 First Avenue South, Great Falls, Montana (Address of principal executive offices) |
59401 (Zip Code) |
(406) 791-7500
(Registrants telephone number, including area code)
(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:
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))
Item 4.01 Changes in Registrants Certifying Accountant.
Pursuant to its normal review of its outside audit requirements, the Audit Committee of the Board
of Directors of Gas Natural Inc. (the Company) requested proposals for its independent auditor
services. Pursuant to the award of services to another firm, the Company dismissed its independent
accountant, Hein & Associates LLP, as its independent accountant on June 3, 2011. Effective June
3, 2011, the Company has engaged ParenteBeard LLC as its new independent accountant for the year
ending December 31, 2011. The decision to change independent accountants was approved by the Audit
Committee of the Board of Directors of the Company.
Hein & Associates LLPs reports on the Companys financial statements for the years ended December
31, 2010 and 2009 did not contain an adverse opinion or a disclaimer of opinion, nor were the
reports qualified or modified as to uncertainty, audit scope, or accounting principles.
During the years ended December 31, 2010 and 2009, and through June 3, 2011, there were no (1)
disagreements with Hein & Associates on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Hein & Associates, would have caused Hein & Associates to make reference thereto in
its reports on the Companys financial statements for such fiscal years; or (2) reportable events
as set forth in Item 304(a)(1)(v) of Regulation S-K.
No consultations occurred between the Company and the Companys new independent accountants,
ParenteBeard LLC, during the years ended December 31, 2010 and 2009, and through June 3, 2011,
regarding either (1) 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 Companys
financial statements, or other information provided that was an important factor considered by the
Company in reaching a decision as to an accounting, auditing, or financial reporting issue; or (2)
any other matters that were the subject of a disagreement or a reportable event requiring
disclosure under Item 304(a)(1)(iv) or (v), respectively, of Regulation S-K.
The Company provided Hein & Associates with a copy of the disclosures made in this Current Report
in response to Item 304(a) of Regulation S-K and requested that Hein & Associates furnish it with a
letter to the Securities and Exchange Commission stating whether or not it agrees with the
statements made by the Company with respect to Hein & Associates in this Current Report and, if
not, stating the respects in which it does not agree. A copy of that letter is attached as Exhibit
16.1.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
16.1 Letter from Hein & Associates LLP, to the Securities and Exchange Commission dated June 8,
2011.
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SIGNATURES
Pursuant to the requirements of the Securities 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.
Gas Natural Inc. |
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By: | /s/ Thomas J. Smith | |||
Name: | Thomas J. Smith | |||
Title: | Vice President and Chief Financial Officer |
Dated: June 8, 2011
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