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): April 17, 2020

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 (see General Instruction A.2. below):

Resignation of Independent Registered Public Accounting Firm

On April 20, 2020, Canfield Medical Supply, Inc. (the “Company”) dismissed Pinnacle Accountancy Group of Utah (a DBA of Heaton & Company, PLLC) (“PAG”) as the Company’s independent registered public accounting firm. The decision to dismiss PAG as the Company’s independent registered public accounting firm was made by the Company’s board of directors.

The reports of PAG in the Company’s financial statements for the years ended December 31, 2019 and December 31, 2018 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that, the reports included an explanatory paragraph with respect to the uncertainty as to the Company’s ability to continue as a going concern.

During the years ended December 31, 2019 and December 31, 2018, and in the subsequent interim period through April 22, 2020, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided PAG with a copy of this disclosure set forth under this Item 4.01 and requested that PAG furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter from PAG is attached hereto as Exhibit 16.1.

New Independent Registered Public Accounting Firm

On April 22, 2020, the Board authorized management of the Company to engage Daszkal Bolton LLP (“Daszkal Bolton“) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2020. On April 17, 2020, the Company entered into an engagement agreement with Daszkal Bolton to provide audit services for the year ending December 31, 2020. Daszkal Bolton was the independent registered public accounting firm for Splash Beverage Group, Inc., the Company’s wholly-owned subsidiary, for the year ended 2019 and 2018.

During the fiscal years ended December 31, 2019 and 2018, and in the subsequent interim period through April 22, 2020, neither the Company nor anyone acting on its behalf consulted with Daszkal Bolton 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 Company’s financial statements, and neither a written report nor oral advice was provided that Daszkal Bolton 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 between the Company and its predecessor auditor as described in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.

Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

On April 19, 2020, John Mathias Lepo, Michael Long, Amy Joanne Atkinson resigned from the board of directors of the Company. The resignations of John Mathias Lepo, Michael Long, Amy Joanne Atkinson were not the result of any dispute or disagreement with the Company or the Company’s Board of Directors on any matter relating to the operations, policies or practices of the Company.

Item 9.01 Financial Statements and Exhibits

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: April 22, 2020