Attached files
| file | filename |
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| EX-16 - EX 16.1 - LONG TERM CARE OPERATIONS 360, INC. | bella_ex16z1.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 1933
Date of Report: August 30, 2017
Date of Earliest Event Reported: August 25, 2017
BELLA COSTA DESIGNS INC
(Exact name of registrant as specified in its charter)
| Nevada | 333-201403 | 30-0842831 |
| (State or other jurisdiction of incorporation) | (Commission File Number) | (I.R.S. Employer Identification No.) |
Aldea San Luis Tuimuj, San Marcos
Guatemala
347-708-0067
(Address of principal executive offices)(Zip Code)
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 August 29, 2017, KLJ & Associates, LLP (the “Former Accountant”) resigned as the Company’s independent registered public accounting firm and the Company engaged MICHAEL GILLESPIE & ASSOCIATES, PLLC (the “New Accountant”) as the Company’s independent registered public accounting firm. The engagement of the New Accountant was approved by the Company’s Board of Directors.
The audit reports of KLJ regarding the Company’ financial statements for the two fiscal years ended October 31, 2016, as well as the financial statements of the Company contained in its annual reports on Form 10-K for the fiscal years ended October 31, 2016 and 2015, did not contain any adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that such report on our financial statements contained an explanatory paragraph in respect to uncertainty as to the Company's ability to continue as a going concern.
During the Company’s most recent fiscal year, the subsequent interim period thereto, and through August 29, 2017, there were no “disagreements” (as such term is defined in Item 304 of Regulation S-K) with the Former Accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to the satisfaction of the Former Accountant would have caused them to make reference thereto in their reports on the financial statements for such periods.
During the Company’s most recent fiscal year, the subsequent interim period thereto, and through August 29, 2017, there were no “reportable events” (as such term is defined in Item 304 of Regulation S-K).
Prior to retaining the New Accountant, the Company did not consult with the New Accountant regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements; or (ii) any matter that was the subject of a “disagreement” or a “reportable event” (as those terms are defined in Item 304 of Regulation S-K).
On August 29, 2017, the Company provided the Former Accountant with its disclosures in the Current Report on Form 8-K disclosing the dismissal of the Former Accountant and requested in writing that the Former Accountant furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. The Former Accountant’s response is filed as an exhibit to this Current Report on Form 8-K.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
| Exhibit No. | Description | |
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| 16 | .1 | Letter dated August 29, 2017 from KLJ & Associates, LLP |
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.
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| BELLA COSTA DESIGNS INC |
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| Date: August 30, 2017 | By: /s/ Nelson Perez |
| | Nelson Perez |
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| Principal Executive, Financial Officer and Chief Accounting Officer |