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EX-16.1 - LETTER FROM PRITCHETT, SILER AND HARDY, P.C. - AMERICAN ENERGY GROUP LTDaegg_ex161.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

 

February 14, 2018

(Date of earliest event reported)

 

The American Energy Group, Ltd.

(Exact name of registrant as specified in its charter)

 

Nevada

 

0-26402

 

87-0448843

(State of Incorporation)

 

(Commission File Number)

 

(IRS Employer Identification No.)

 

20 Nod Hill Road

Wilton, CT 06897

(203) 222-7315

Registrant’s telephone number including area code

 

______________________________________________

(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 communication 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))

 

Indicate by check mark whether the registrant is an emerging growth company as defined in as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2of this chapter). Emerging growth company ¨

 

If an emerging growth company, indicate by check mark if the registrant has elected not to sue the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

 

 
 
 
 

ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.

 

On February 14, 2018 (the “Resignation Date”) Pritchett, Siler and Hardy, P.C. (“PSH”) resigned as the independent registered public accounting firm for The American Energy Group, Ltd. (the “Company”). On February 14, 2018, the Company engaged Haynie & Company, Salt Lake City, Utah, as its new independent registered public accounting firm. The change of the Company’s independent registered public accounting firm from PSH to Haynie & Company was approved unanimously by our board of directors.

 

The reports of PSH on the Company’s financial statements for the two most recent fiscal years did not contain an adverse an adverse or disclaimer of opinion and were not qualified or modified as to uncertainly, audit scope, or accounting principles.

 

During the two most recent fiscal years and through the Resignation Date, there were (i) no disagreements between the Company and PSH on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of PSH, would have caused PSH to make reference thereto in their reports on the consolidated financial statements or such years, and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

 

The Company provided PSH with a copy of this Form 8-K and requested that PSH furnish it with a letter addressed to the Securities and Exchange Commission staging whether or not PSH agrees with the above statements. A copy of such letter, dated February 14, 2018, is attached as Exhibit 16.1.

 

During the Company’s two most recent fiscal years and in the subsequent interim period through the Resignation Date, the Company has not consulted with Haynie & Company regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Haynie & Company concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

 

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

 

(d) Exhibits

 

Number

 

Description

 

 

 

16.1

 

Letter from Pritchett, Siler and Hardy, P.C. dated February 14, 2018.

 

 
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SIGNATURE

 

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.

 

  THE AMERICAN ENERGY GROUP, LTD.
       
Date: February 19, 2018 By: /s/ Pierce Onthank

 

 

Pierce Onthank  
    Chief Executive Officer and President  

 

  

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