Attached files
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| EX-16.1 - Independence Resources PLC | v184952_ex16-1.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): May 10, 2010
SENETEK PLC
(Exact name of Registrant as Specified
in its Charter)
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England
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000-14691
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77-0039728
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(State or Other
Jurisdiction
of
Incorporation)
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(Commission File
Number)
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(IRS Employer
Identification
No.)
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831 Latour Court, Suite
A
Napa,
California 94458
(Address of Principal Executive
Offices)
Registrant’s telephone number, including
area code (707) 226-3900
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:
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¨
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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. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT.
On May
10, 2010, the Company (x) dismissed Macias Gini & O’Connell LLP
(“MGO”) as its independent registered public accounting firm and
(y) appointed DeCoria Maichel & Teague P.S. (“DeCoria
Maichel”) to serve as the Company’s independent registered public accounting
firm. The decision to dismiss MGO was recommended and
approved by the Company’s board of directors.
MGO’s
audit reports on the Company’s consolidated financial statements for the fiscal
years ended December 31, 2009 and 2008 did not contain an adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope or accounting principles.
During
the Company’s two most recent fiscal years and the subsequent interim period
from January 1, 2010 through May 10, 2010, there were no disagreements between
the Company and MGO on any matters of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of MGO, would have caused MGO
to make reference to the subject matter of the disagreement in its report on the
Company’s consolidated financial statements.
During
the Company’s two most recent fiscal years and subsequent period from January 1,
2010 through May 10, 2010, there were no reportable events as defined by Item
304(a)(1)(v).
The
Company has provided MGO with a copy of the foregoing statements and has
requested and received from MGO a letter addressed to the Securities and
Exchange Commission stating whether or not MGO agrees with the above statements.
A copy of the letter from MGO is attached as Exhibit 16.1 to this Form
8-K.
During
the two most recent fiscal years and the subsequent interim period from January
1, 2010 through May 10, 2010, neither the Company nor anyone acting on behalf of
the Company, consulted DeCoria Maichel & Teague regarding (i) the
application of accounting principles to any specified transaction, either
completed or proposed, (ii) the type of audit opinion that might be rendered on
the Company's financial statements, or (iii) any matter that was either the
subject of a disagreement (as defined in Item 304(a)(1)(v)) or a reportable
event (as defined in Item 304(a)(1)(v)).
Item
9.01. Financial Statements and Exhibits.
(d)
Exhibits.
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16.1†
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Letter
from Macias Gini & O’Connell LLP to the Securities and Exchange
Commission dated May 14, 2010.
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†
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Filed
herewith.
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2
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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SENETEK
PLC
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Date: May 14,
2010
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By:
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/s/ John P.
Ryan
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John P.
Ryan
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Chief Executive
Officer
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