Attached files
file | filename |
---|---|
EX-16 - EXHIBIT 16 - Global Arena Holding, Inc. | exhibit16electronic.htm |
U.S. 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): January 24, 2012
Global Arena Holding, Inc.
(Exact name of registrant as specified in its charter)
Delaware |
| 000-49819 |
| 33-0931599 |
(State or other jurisdiction of incorporation) |
| (Commission File Number) |
| (IRS Employer Identification No.) |
708 Third Avenue
New York, NY 10017
(Address of principal executive offices)
Registrant's telephone number: 828-267-5996
(Former name or former address, if changed since last report)
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 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 (17 CFR 240.13e-4(c
Item 4.01 Changes in Registrant's Certifying Accountant
(a)(1)
(i) On January 24, 2012, Global Arena Holding, Inc. dismissed Marcum LLP as the independent registered public accountants of Global Arena Holding, Inc.
(ii) The report of Marcum on the Registrants historical financial statements for the years ended December 31, 2009 and 2010 contained no adverse opinion or disclaimer of opinion and was not modified as to audit scope or accounting principles. However, the audit opinion was modified as to substantial doubt about the registrants ability to continue as a going concern as a result of the significant losses and its limited capital resources. For the last two years and through the date of the report, there were no reportable events.
(iii) The decision to change accountants was approved by the registrant's board of directors; and
(iv) For the last two years and through the date of the report, there have been no disagreements with Marcum LLP related to accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Marcum LLP, would have caused Marcum LLP to make reference to the subject matter of the disagreement in connection with its report.
(2) On January 24, 2012, the registrant engaged Wei, Wei & Co., LLP as its independent accountants. Global Arena Holding, Inc. has not consulted with Wei, Wei & Co., LLP during the two most recent years and any subsequent interim period prior to engaging that accountant.
(i) Not Applicable
(ii) Not applicable
(3) The registrant has provided to Marcum LLP., its former accountant, a copy of the disclosures contained in this Item 4 and the registrant has requested a letter from Marcum LLP. addressed to the Commission, confirming certain statements made by the registrant in this Item 4.01. A copy of this letter is attached hereto.
(b) Not applicable
Item 9.01 Financial Statements and Exhibits
Exhibit 16 Letter from Marcum LLP.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.
Global Arena Holding, Inc.
Dated: February 14, 2012
/s/Joshua Winkler
Joshua Winkler
Chief Executive Officer