Attached files
| file | filename |
|---|---|
| EX-16.1 - IVT SOFTWARE INC | exh_16-1.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
19, 2010
|
IVT
SOFTWARE, INC.
(Exact
name of registrant as specified in its charter)
|
Nevada
|
8299
|
74-31775186
|
|
State
or Other Jurisdiction of Incorporation
of
Organization
|
Primary
Standard
Industrial
Code
|
(I.R.S.
Employer Identification No.)
|
Martin
Schwartz, CEO
196 North
Crest Place
Lakewood,
NJ 08701
Tel: 732-901-0566
______________________________________________
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:
[ ]
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
On January 19, 2010, IVT Software,
Inc. (the “Company”) was notified that the audit practice of Kempisty &
Company Certified Public Accountants, P.C., the Company’s independent registered
public accounting firm (“K&Co”), was combined with MaloneBailey, LLP (“MB”)
effective as of January 1, 2010. On January 19, 2010, K&Co
resigned as the independent registered public accounting firm of the Company
and, with the approval of the Company’s Board of Directors, MB was engaged as
the Company’s independent registered public accounting firm.
K&Co performed audit of the
Company’s financial statements for the fiscal year ended April 30, 2009.
K&Co’s report did not contain an adverse opinion or a disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope, or accounting
principles.
During the fiscal years ended April
30, 2009 and April 30, 2008 and the subsequent interim period up through the
January 19, 2010, there were no (i) disagreements between the Company and
K&Co on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to its satisfaction, would have caused K&Co to make reference
to the subject matter of such disagreements in connection with its report, or
(ii) “reportable events,” as described in Item 304(a)(1)(v) of Regulation
S-K.
On January 19, 2010, the Company
furnished K&Co with a copy of this report prior to filing with the
Securities and Exchange Commission (“SEC”) and requested that K&Co furnish
it with a letter addressed to the SEC stating whether or not it agreed with the
statements made by the Company in this report insofar as they relate to
K&Co’s audit services and engagement as the Company’s independent registered
public accounting firm. K& Co has furnished a letter addressed to
the SEC dated January 19, 2010, a copy of which is attached hereto as Exhibit
16.
As noted above, on January 19, 2010,
the Company engaged the services of MB as the independent registered public
accounting firm of the Company. During the fiscal years ended April
30, 2009 and 2008 and from April 30, 2009 through the engagement of MB as the
Company’s independent registered public accounting firm, neither the Company nor
anyone on its behalf consulted MB with respect to any accounting or auditing
issues involving the Company. In particular, there was no discussion
with the Company regarding the application of accounting principles to a
specified transaction, the type of audit opinion that might be rendered on the
financial statements, or any matter that was either the subject of a
disagreement, as described in Item 304 of Regulation S-K, with K&Co, or a
“reportable event” as described in Item 304(a)(1)(v) of Regulation
S-K.
ITEM
9.01 FINANCIAL STATEMENTS AND EXHIBITS
|
(c)
|
Exhibit
16.1 - Responsive Letter from
K&Co.
|
SIGNATURE
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.
/s/ Martin Schwartz
__________________________
Chief
Executive Officer
Date:
January 19, 2010