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EX-16.1 - LETTER FROM EISNERAMPER LLP - VERITEQf8k112015ex16i_veriteqcorp.htm

 

 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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): November 18, 2015

 

VERITEQ CORPORATION
(Exact name of registrant as specified in its charter)

 

DELAWARE   000-26020   43-1641533
(State or other Jurisdiction
of Incorporation)
  (Commission File Number)   (IRS Employer
Identification No.)

 

3333 S. CONGRESS AVENUE, SUITE 401
DELRAY BEACH, FLORIDA
  33445
(Address of Principal Executive Offices)   (Zip Code)

 

 Registrant’s telephone number, including area code: 561-846-7000

 

 
(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))

 

 

 

 

 

 

Item 4.01 Changes in Registrant’s Certifying Accountant

 

On November 18, 2015, EisnerAmper LLP (“EisnerAmper”) resigned as the Company’s independent registered public accounting firm. On November 20, 2015, with the approval of its Audit Committee, the Company appointed Salberg & Company, P.A. (“Salberg”) as the Company’s new independent registered public accounting firm.

 

The audit report of EisnerAmper on the Company’s financial statements for the years ended December 31, 2014 and 2013 did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit report stated that there was substantial doubt about the Company’s ability to continue as a going concern.

 

During the two years ended December 31, 2014 and through the subsequent interim period preceding EisnerAmper’s resignation, there were no disagreements between the Company and EisnerAmper on any matter of accounting principles or practices, financial statement disclosure, auditing scope or procedures, which disagreements if not resolved to the satisfaction of EisnerAmper, would have caused them to make reference thereto in their reports on the Company’s financial statements for such years, nor were there any reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

 

During the two most recent fiscal years ended December 31, 2014 and through the subsequent interim period prior to the Company’s appointment of Salberg, the Company did not consult with Salberg on either (1) the application of accounting principles to a specified transaction, either completed or proposed, (2) the type of audit opinion that may be rendered on the Company’s financial statements; or (3) any matter that was either the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as defined in item 304(a)(1)(v) of Regulation S-K. In addition, Salberg did not provide any written or oral advice to the Company that Salberg concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue.

 

The Company has provided EisnerAmper with a copy of the disclosures in this Form 8-K and has requested that EisnerAmper furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company’s statements herein. A copy of the letter dated November 20, 2015 is filed as Exhibit 16.1 to this Form 8-K.

 

Item 9.01 Financial Statements and Exhibits

 

Exhibit No.   Description of Exhibit
     
16.1   Letter from EisnerAmper LLP to the Securities and Exchange Commission dated November 20, 2015

 

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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.

 

  VeriTeQ Corporation 
     
Date: November 20, 2015    /s/ Scott R. Silverman 
    Scott R. Silverman
    Chairman and Chief Executive Officer 

 

 

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