Attached files
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EX-16.1 - Willing Holding, Inc. | v187948_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): June 7, 2010
Willing
Holding, Inc.
(Exact
name of registrant as specified in its charter)
Florida
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000-53496
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26-0655541
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(State
or Other Jurisdiction
|
(Commission
|
(I.R.S.
Employer
|
of
Incorporation)
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File
Number)
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Identification
No.)
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21218
St. Andrews Blvd. #131
Boca
Raton, Florida 33432
(Address
of Principal Executive Office) (Zip Code)
(561)
705-4386
(Registrant’s
telephone number, including area code)
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:
o Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o 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 June 7, 2010, the board of directors
of the registrant Willing Holding, Inc. (the “Company”) approved the dismissal
of the Company’s independent registered public accounting firm, Gruber &
Company LLC (“Gruber”). On that date, the board approved and ratified the
engagement of M&K CPAS, PLLC, (“M&K”)
to serve as the Company’s independent registered public accountants for the
1st
Q ended March 31, 2010 and the fiscal year ended December 31, 2010. During
the Company’s two most recent fiscal years and the subsequent period prior to
the Company’s engagement of M&K, the Company did not consult with M&K
regarding any of the matters or reportable events set forth in Item 304(a)(2)(i)
and (ii) of Regulation S-K. During each of the fiscal years ended December
31, 2009 and December 31, 2008 and the subsequent period from January 1, 2010
through the Company’s notice to Gruber of its dismissal on June
8, 2010 (the “Dismissal Notice”), there were no disagreements
between the Company and Gruber on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope of procedure, which
disagreement, if not resolved to the satisfaction of Gruber, would have caused
it to make reference to the subject matter of the disagreement in connection
with its reports.
The
Company has provided Gruber with a copy of the above disclosures and has
requested that Gruber furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with such
statements made by the Company. A copy of that letter, dated June 10, 2010, is
incorporated herein by reference to Exhibit 16.1 of the Company’s Form 8-K
report.
Item
9.01
Financial
Statements and Exhibits.
Exhibits.
The
following exhibit is filed herewith:
Exhibit
No.
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Description
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16.1
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Letter
from Gruber & Company LLC dated June 10, 2010, to the Securities
and Exchange Commission (incorporated by reference to the Company’s Form
8-K report filed with the Securities and Exchange Commission on June 10,
2010)
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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.
WILLING
HOLDING, INC.
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(Registrant)
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Date:
June 10, 2010
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By:
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/s/ THOMAS L. DISTEFANO III | |
Name:
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Thomas
L. DiStefano III
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Title:
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Chairman
and Chief Executive Officer
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EXHIBIT
INDEX
Exhibit
No.
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Description
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16.1
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Letter
from Gruber & Company LLC, dated June 10, 2010, to the Securities and
Exchange Commission (incorporated by reference to the Company’s Form 8-K
report filed with the Securities and Exchange Commission on June 10,
2010).
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