SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of the earliest
event reported): June 8, 2011
(Exact name of registrant as specified
in its charter)
|(State or other jurisdiction
of incorporation or organization)
|(I.R.S. Employer |
15350 Sherman Way, Suite 350, Van Nuys,
(Address of principal executive offices)
(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:
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 Changes in Registrant’s
Effective June 8,
2011, the Board of Directors of Hemacare Corporation (the “Company”), upon the recommendation of the
Audit Committee of the Board of Directors, dismissed Marcum LLP (“Marcum”) as the Company’s independent
registered public accounting firm and approved the engagement of SingerLewak LLP (“SingerLewak”) as
the Company’s new independent registered public accounting firm.
Marcum served as the
Company’s independent registered public accounting firm since October 1, 2010, when Marcum combined its practice with Stonefield
Josephson, Inc., which was then serving as the Company’s independent registered public accounting firm.
The audit report of
Marcum on the financial statements of the Company as of and for the fiscal year ended December 31, 2010 did not contain
an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles.
Marcum did not provide an audit report on the financial statements of the Company as of and for the fiscal year ended December 31, 2009.
In connection with
the audit of the Company’s financial statements for the fiscal year ended December 31, 2010 and through June 8, 2011, there
were: (i) no disagreements between the Company and Marcum on any matters of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Marcum, would have caused
Marcum to make reference to the subject matter of the disagreement in its report on the Company’s financial statements for
such fiscal year, and (ii) no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
During the Company’s
two most recent fiscal years ended December 31, 2010 and 2009 and through June 8, 2011, the Company did not consult with SingerLewak
on (i) 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 financial statements, and SingerLewak did not provide either a written report
or oral advice to the Company that SingerLewak concluded was an important factor considered by the Company in reaching a decision as
to any accounting, auditing, or financial reporting issue; or (ii) any matter that was the subject of any disagreement, as defined
in Item 304 (a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item
304(a)(1)(v) of Regulation S-K.
The Company has provided
Marcum with a copy of the disclosures in this Form 8-K and has requested that Marcum furnish the Company with a letter addressed
to the Securities and Exchange Commission stating whether or not Marcum agrees with the Company’s statements in this Item
4.01. Marcum had not responded to our request as of the filing of this Form 8-K. The Company will file a copy of Marcum’s
response to our request after it is received as an exhibit to an amendment to this Form 8-K.
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: June 14, 2011
/s/ Lisa Bacerra
Chief Financial Officer