Attached files
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| EX-16.1 - LETTER ON CHANGE IN CERTIFYING ACCOUNTANT - Liberated Syndication Inc. | lsyn_ex161.htm |
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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): July 16, 2018
LIBERATED SYNDICATION INC.
(Exact
name of registrant as specified in its charter)
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Nevada
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47-5224851
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(State
or other jurisdiction
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(Commission
File Number)
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(I.R.S.
Employer
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of
incorporation)
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Identification
No.)
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5001 Baum
Boulevard, Suite 770
Pittsburgh,
Pennsylvania 15213
(Address of
principal executive offices)
(412)
621-0902
(Registrant’s
telephone number, including area 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))
Indicate
by check mark whether the registrant is an emerging growth company
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-2 of this chapter).
Emerging
growth company ☒
If an
emerging growth company, indicate by check mark if the registrant
has elected not to use 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 July
16, 2018, LIBERATED
SYNDICATION INC, (the "Company"), with the approval of its
Audit Committee, terminated the services of its independent
registered public accounting firm, Gregory & Associates, LLC
(“Gregory”), effective immediately and retained the
services of Sadler, Gibb & Associates, L.L.C.
(“Sadler”) as its independent registered public
accounting firm.
Gregory’s
reports on the financial statements of the Company for the fiscal
years ended December 31, 2017 and December 31, 2016 did not contain
any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or accounting
principles. During the Company’s fiscal years ended December
31, 2017 and 2016 and through the date hereof, there were no
disagreements (as that term is defined in Item 304(a)(1)(iv) of
Regulation S-K) with Gregory on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or
procedure which disagreements, if not resolved to Gregory’s
satisfaction, would have caused them to make reference to the
subject matter in connection with their report on the
Company’s consolidated financial statements for such periods.
Furthermore, no reportable events occurred within the periods
covered by Gregory’s reports on the Company's financial
statements, or subsequently up to the date of Gregory’s
dismissal. As used herein, the term “reportable event”
means any of the items listed in paragraphs (a)(1)(v)(A)-(D) of
Item 304 of Regulation S-K.
The
Company has provided Gregory with a copy of the foregoing
disclosures and has requested that Gregory provide a letter
addressed to the Securities and Exchange Commission (the
“Commission”) stating whether it agrees with the
statements made therein. Attached as Exhibit 16.1 is a copy of
Gregory’s letter addressed to the Commission relating to the
statements made by the Company in this Current Report on Form
8-K.
During
the Company’s two most recent fiscal years ended December 31,
2017 and December 31, 2016, and through the date hereof, neither
the Company nor anyone on its behalf consulted Sadler 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 on the consolidated financial
statements of the Company or (ii) any matter that was either the
subject of a disagreement or a reportable event as described
above.
Item 9.01. Financial Statements and Exhibits.
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(d)
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Exhibits
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Exhibit No.
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Exhibit Title or Description
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Letter
from Gregory and Associates, LLC to SEC, dated July 16,
2018.
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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.
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LIBERATED
SYNDICATION INC.
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Date: July
18, 2018
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By:
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/s/
John
Busshaus
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Name:
John
Busshaus
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Title:
Chief Financial
Officer
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