Scam company UPOT files 8K 2 1/2 months late on accountant resignation... should have been filed 4 days after the resignation. http://www.sec.gov/Archives/edgar/data/1376316/000107878215000509/f8k040115_8k.htm On January 20, 2015, Sadler Gibb & Associates, LLC (“Sadler Gibb”) resigned as the Company’s independent registered public accounting firm.