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EX-16.1 - EXHIBIT 16.1 - COATES INTERNATIONAL LTD \DE\ | ex161.htm |
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 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): JANUARY 6, 2010 (JANUARY 4,
2010)
COATES
INTERNATIONAL, LTD.
(Exact
name of registrant as specified in its charter)
DELAWARE | 000-33155 | 22-2925432 |
(State or other jurisdiction of incorporation) | (Commission File Number) | (IRS Employer Identification No.) |
Highway
34 & Ridgewood Road, Wall Township, New Jersey 07719
(Address
of principal executive
offices) (Zip
Code)
(732)
449-7717
_________________________________________
(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)
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[_]
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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[_]
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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[_]
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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ITEM
4.01 CHANGES IN REGISTRANT'S
CERTIFYING ACCOUNTANT.
Effective
January 4, 2010, the Registrant engaged Meyler & Company, LLC, Certified
Public Accountants ("Meyler") with an address at One Arin Park, 1715 Highway 35,
Middletown, NJ 07748 as its new independent auditor. The decision to engage
Meyler was approved by the Registrant's Audit Committee.
Effective
January 4, 2010, Weiser LLP, Certified Public Accountants ("Weiser") was
dismissed as the Registrant's independent auditor. The decision to dismiss
Weiser was approved by the Registrant's Audit Committee. The reports of Weiser
on the financial statements for the fiscal years ended December 31, 2008 and
December 31, 2007 contained no adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or accounting
principles with the exception of a qualification expressing uncertainty about
the Registrant’s ability to continue as a going concern. During the fiscal years
ended December 31, 2008 and December 31, 2007 and the subsequent interim period
prior to its dismissal, there were no disagreements with Weiser on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which disagreements if not resolved to Weiser 's
satisfaction would have caused Weiser to make reference to this subject matter
of the disagreements (as defined in Item 304 (a)(1)(iv) of Regulation S-K and
the related instructions to Item 304 of Regulation S-K) in connection with its
reports or any reportable events (as defined in Item 304(a)(1)(v) of Regulation
S-K), promulgated under the Securities Exchange Act of 1934, as
amended.
The
Registrant did not engage Meyler in any prior consultations during the
Registrant’s fiscal years ended December 31, 2008 and December 31, 2007 or the
subsequent period through the date of the filing of this current report on Form
8-K regarding either: (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 Registrant’s consolidated financial
statements, and neither a written report was provided to the Registrant nor oral
advice was provided that Meyler concluded was an important factor considered by
the Registrant in reaching a decision as to any accounting, auditing, or
financial reporting issue; or (ii) any matter that was the subject of
either a disagreement (as defined in Item 304 (a)(1)(iv) of
Regulation S-K and the related instructions to Item 304 of
Regulation S-K) or a reportable event (as defined in Item 304
(a)(1)(v) of Regulation S-K).
The
Registrant has requested Weiser to furnish it with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made above by the Registrant. A copy of such letter, dated January 6, 2010, is
filed herewith as Exhibit 16.1 and incorporated herein by
reference.
ITEM
9.01 FINANCIAL STATEMENTS AND
EXHIBITS.
(d) Exhibits
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16.1
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Letter
from Weiser to the Securities and Exchange Commission dated January 6,
2010.
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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.
COATES INTERNATIONAL, LTD. | |||
(Registrant) | |||
Date:
January 6, 2010
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By:
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/s/ Barry C. Kaye | |
Barry C. Kaye | |||
Chief Financial Officer | |||
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