Attached files
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| EX-16 - LETTER ON CHANGE IN CERTIFYING ACCOUNTANT - COMMONWEALTH INCOME & GROWTH FUND IV | cigf4_ex16-1.htm |
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
FORM 8-K/A
(Amendment No. 1)
CURRENT
REPORT
Pursuant
to Section 13 OR 15(d) of The Securities Exchange Act of
1934
Date of
report (Date of earliest event reported): February 1,
2021
COMMONWEALTH INCOME & GROWTH FUND IV
(Exact
name of registrant as specified in its charter)
Commission
File Number: 333-62526
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Pennsylvania
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23-3080409
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(State
or other jurisdiction of incorporation or
organization)
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(I.R.S.
Employer Identification Number)
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4532 US Highway 19
Suite 200
New Port Richey, FL 34652
(Address,
including zip code, of principal executive offices)
(877)
654-1500
(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 (see General Instruction A.2.
below):
☐ 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
(17CFR 240.14d-2(b))
☐ Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
(17CFR 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. ☐
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The
Partnership is filing this Amendment No. 1 on Form 8K/A to the
Current Report on Form 8K filed with the Securities and Exchange
Commission (“SEC”) on February 5, 2021 (“Original
Form 8-K) to correct a scrivener’s error with respect to the
omission of Exhibit 16, Letter from BDO USA LLP (CPA), dated
February 1, 2021, regarding the change in certifying accountant,
under Item 9.01, Financial Statements and Exhibits, (d)
Exhibits.
Except
as stated herein, this Current Report on Form 8-K/A does not
reflect events occurring after the filing of the Original Form 8-K
on February 5, 2021 and no attempt has been made to this Current
Report on Form 8-K/A to modify or update other disclosures as
presented in the Original Form 8-K. Accordingly, this Form 8-K/A
should be read in conjunction with the Original Form 8-K and our
filings with the SEC subsequent to the filing of the Original Form
8-K.
Section 4 – Matters Related to Accountants and Financial
Statements
Item 4.01 Changes in Registrant’s Certifying
Accountant
On
February 1, 2021, the Partnership’s independent accountant
(“BDO”) resigned. The General Partner, for the last
three years, has repeatedly requested a written explanation of
progress and position from BDO, only now to receive a letter of
resignation with no explanation beyond “exercise of (their)
professional judgement”.
Item 9.01 - Financial Statements and Exhibits
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(d)
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Exhibits
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16.1
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2
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, thereunto duly authorized.
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COMMONWEALTH
INCOME & GROWTH FUND IV
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BY:
COMMONWEALTH INCOME & GROWTH FUND, INC., General
Partner
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March 24, 2021
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By: /s/
Kimberly A. Springsteen-Abbott
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Date
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Kimberly
A. Springsteen-Abbott
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Chief
Executive Officer
Commonwealth
Income & Growth Fund, Inc.
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