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EX-16.1 - MALCOLM L. POLLARD, INC. LETTER - MEDICAL MAKEOVER CORP OF AMERICAf8k033012ex16i_medmakeovr.htm


UNITED STATES
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

Date of Report (Date of earliest event reported): March 30, 2012 (October 10, 2011)
 
 
Medical Makeover Corporation of America

(Exact name of registrant as specified in its charter)

 
Delaware
  0-30621   65-0907798
(State or other jurisdiction of Incorporation or organization)
  (Commission File Number)    (I.R.S. Employer Identification No.)
 
 
2101 Vista Parkway, Suite 292    
 West Palm Beach, Florida    33411
 (Address of Principal Executive Office)    (Zip Code)
 
 
(561) 228-6148
(Issuer's Telephone Number)

 
(Former name or former address, if changes since last report)
 
 
 

 
 
The  purpose of this current  report on Form 8-K is to report a change in the Company’s auditors.

ITEM 4.01 Changes in Registrant’s Certifying Accountant

On October 10, 2011, Malcolm L. Pollard, Inc. retired and resigned as the Company’s Independent Auditor.

During the  Registrant's  two most recent fiscal years and during any subsequent interim  period  prior  to the October 10, 2011, resignation as the Company's  independent  auditors,  there  were no  disagreements  with Malcolm L. Pollard, Inc., with  respect  to  accounting  or  auditing  issues  of the type discussed in Item 304(a)(iv) of Regulation S-K.

Malcolm L. Pollard, Inc.’s audit opinion for the last two years contained an audit scope modification due to the Company’s uncertainty regarding its ability to continue as a going concern.

On November 8, 2011, the Company retained Hamilton, PC as the Company’s Independent Auditor.

During the Registrant's two most recent fiscal years or any subsequent  interim period prior to engaging Hamilton, PC, the Company, or someone on the Company's behalf, had not consulted Hamilton, PC regarding any of the accounting or auditing concerns stated in Item 304(a)(2) of Regulation S-K.

The Company’s Board of Directors approved the change of auditors pursuant to Item 304(a)(1)(iii) of Regulation S-K.
 
On March 30, 2012, the Company provided Malcolm L. Pollard, Inc. with a copy of this disclosure and requested that it furnish a letter to the Company, addressed to the SEC, stating  that it  agreed  with the  statements  made  herein or the reasons why it disagreed.
 
EXHIBIT
NUMBER
   DESCRIPTION
     
Exhibit 16.1   Malcolm L. Pollard, Inc. letter regarding change of accountants
               
 
 

 
 
SIGNATURES

In accordance with Section 13 of the Securities Exchange Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Medical Makeover Corporation of America
A Delaware Corporation

(Registrant)

By:   /s/  Jason Smart                                                   
Jason Smart, President and Chairman of the Board

Date: March 30, 2012