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EX-16 - LETTER TO THE SECURITIES AND EXCHANGE COMMISSION FROM REZNICK GROUP, P.C., DATED NOVEMBER 13, 2012 - SmartStop Self Storage, Inc. | rrd360047_38760.htm |
MD
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32-0211624
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(State or other jurisdiction of
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(IRS Employer
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incorporation)
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Identification No.)
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[ ] 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))
Reznick's reports on the Registrant's financial statements for the fiscal years ended December 31, 2011 and 2010, and through the subsequent interim period through November 9, 2012, did not contain any adverse opinions or disclaimers of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the two fiscal years ended December 31, 2011 and 2010, and the subsequent interim period through November 9, 2012, there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Registrant and Reznick on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Reznick would have caused Reznick to make reference thereto in its reports on the Registrant's financial statements for such years, and (ii) no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
During the two fiscal years ended December 31, 2011 and 2010, and the subsequent interim period through November 9, 2012, neither the Registrant, nor anyone on its behalf, consulted Cohn regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the financial statements of the Registrant, and no written report or oral advice was provided to the Registrant by Cohn that was an important factor considered by the Registrant in reaching a decision as to any accounting, auditing or financial reporting issues; or (ii) any matter that was the subject of a disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
The Registrant provided Reznick with a copy of this Form 8-K and requested that Reznick provide the Registrant with a letter addressed to the Securities and Exchange Commission stating whether or not Reznick agrees with the above disclosures. A copy of Reznick's letter, dated November 13, 2012, is attached as Exhibit 16.1 to this Form 8-K.
Strategic Storage Trust, Inc.
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Date: November 13, 2012
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By:
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/s/ Michael S. McClure
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Michael S. McClure
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Executive Vice President and Chief Financial Officer
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Exhibit No.
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Description
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EX-16.1
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Letter to the Securities and Exchange Commission from Reznick Group, P.C., dated November 13, 2012
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