- Current report filing (8-K)
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): June 22, 2012
Smoky Market Foods, Inc.
(Exact Name of Registrant as Specified in Charter)
Nevada 000-52180 20-4748589
(State or Other Jurisdiction of (Commission (IRS Employer
Incorporation) File Number) Identification No.)
1511 E. 2nd St.
Webster City, IA 50595
(Address of Principal Executive Offices) (Zip Code)
Registrant’s telephone number, including area code:
(866) 851-7787
N/A
(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 ( 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 (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))
Item 4.01. Changes in Registrant’s Certifying Accountant .
Previous Independent Accountant
On July 2, 2012, Smoky Market Foods, Inc. (the “Company”) dismissed Seale and Beers, CPAs (“Seale and Beers”), as its independent accountant. This change in independent account was approved by the Company’s Board of Directors.
The reports of Seale and Beers on the Company’s financial statements for the years ended December 31, 2010 and 2011 contained no adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope or accounting principles, other than the expression of doubt that the Company can continue as a going concern.
During the years ended December 31, 2010 and 2011, and through July 2, 2012, there were no disagreements with Seale and Beers on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Seale and Beers, would have caused it to make reference thereto in connection with its reports on each of the Company’s financial statements for such years.
During the years ended December 31, 2010 and 2011, and through July 2, 2012, there were no reportable events as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K.
The Company requested that Seale and Beers furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated July 3, 2012, is filed as Exhibit 16.1 to this Current Report.
Engagement of New Independent Accountant
On June 22, 2012, our Board of Directors engaged Silberstein Ungar, PLLC (“Silberstein and Ungar”) as the independent accountant of the Company for the year ending December 31, 2012, to be effective upon the dismissal of our previous independent accountant on July 2, 2012.
The Company did not consult with Silberstein Ungar during the years ended December 31, 2010 and 2011, and through June 22, 2012, on any matter that was the subject of any disagreement or any reportable event as defined in Regulation S-K Item 304(a)(1)(iv) and Regulation S-K Item 304(a)(1)(v), respectively, or on 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, relating to which either a written report was provided to the Company or oral advice was provided that the Company concluded was an important factor considered in reaching a decision as to the accounting, auditing or financial reporting issue.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
16.1 Letter from Seale and Beers, CPAs, dated July 3, 2012.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Smoky Market Foods, Inc.
Dated: July 3, 2012 By /s/ Edward Feintech
Edward Feintech, Chief Executive Officer
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