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EX-16 - EXHIBIT 16.1 - Two Hands Corpex161.htm

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

   

FORM 8-K /A

 

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Act of 1934

 

 

Date of Report (Date of earliest event reported): November 20, 2013

 

 

INNOVATIVE PRODUCT OPPORTUNITIES, INC.

(Exact name of registrant as specified in its charter)

 

 

Delaware 333-167667 42-1770123
(State or other jurisdiction of incorporation) (Commission File Number) (IRS Employer Identification No.)

8400 Edinger Avenue Suite 202R

Huntington Beach, California

92647
(Address of Principal Executive Offices) (Zip Code)

 

Registrant's telephone number, including area code: (347) 789-7131

 

N/A

(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:

 

¨ 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))

 

EXPLANATORY NOTE

 

Innovative Product Opportunities, Inc. (the “Company”) is filing this Current Report on Form 8-K/A (this “Amendment”) to amend and restate its Current Report on Form 8-K filed with the Securities and Exchange Commission (the “SEC”) on November 26, 2013 (the “Original Report”) to update the Item 4.01 disclosure contained in the Original Report to reflect that the Company has engaged a new independent accountant.

 

 

 

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SECTION 4 – MATTERS RELATED TO ACCOUNTANTS AND FINANCIALS STATEMENTS

 

ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

 

(a) On November 20, 2013, Innovative Product Opportunities, Inc. (the “Company”) received a letter of resignation from De Joya Griffith, LLC as the independent registered public accounting firm for the Company effective immediately.

 

Other than an explanatory paragraph included in De Joya Griffith, LLC's audit report for the Company's fiscal year ended December 31, 2012 and 2011 relating to the uncertainty of the Company's ability to continue as a going concern, the audit report of De Joya Griffith, LLC on the Company's financial statements for the last two fiscal years ended December 31, 2011 and 2012 through November 20, 2013, did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles.

 

During the Company's 2012 and 2011 fiscal years and through the date of this Current Report on Form 8-K, (1) there were no disagreements with De Joya Griffith, LLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of De Joya Griffith, LLC, would have caused De Joya Griffith, LLC to make reference to the subject matter of the disagreements in connection with their report, and (2) there were no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

 

(b) On January 15, 2014, upon approval of the Compnay’s Board of Directors, the Company engaged Silberstein Ungar, PLLC as the Company's independent accountant to audit the Company’s financial statements and to perform reviews of interim financial statements. During the fiscal years ended December 31, 2011 and 2012 through January 15, 2014 neither the Company nor anyone acting on its behalf consulted with Silberstein Ungar, PLLC regarding (i) either the application of any accounting principles to a specific completed or contemplated transaction of the Company, or the type of audit opinion that might be rendered by Silberstein Ungar, PLLC on the Company's financial statements; or (ii) any matter that was either the subject of a disagreement with De Joya Griffith, LLC or a reportable event with respect to De Joya Griffith, LLC.

 

SECTION 9 – FINANCIAL STATEMENTS AND EXHIBITS

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

Exhibit No. Document Location

16.1

 

 

Letter from De Joya Griffith, LLC dated January 21, 2014 , to the Securities and Exchange Commission. Filed herewith

 

 

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SIGNATURES

 

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: January 21, 2014

 

INNOVATIVE PRODUCT OPPORTUNITIES, INC.

 

By: /s/ Doug Clark
Doug Clark
Chief Executive Officer

 

 

 

 

 

 

 

 

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