Attached files
| file | filename |
|---|---|
| EX-16.1 - Lightstone Value Plus Real Estate Investment Trust, Inc. | v194475_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): August 16, 2010
Lightstone
Value Plus Real Estate Investment Trust, Inc.
(Exact
Name of Registrant as Specified in Charter)
|
Maryland
|
333-117367
|
20-1237795
|
||
|
(State
or other jurisdiction of incorporation or organization)
|
(Commission
File Number)
|
(I.R.S.
Employer
Identification
No.)
|
1985
Cedar Bridge Avenue, Suite 1
Lakewood,
New Jersey 08701
(Address,
including zip code, of Principal Executive Offices)
Registrant's
telephone number, including area code: (732) 367-0129
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
August 16, 2010, Lightstone Value Plus Real Estate Investment Trust, Inc. (the
“Company”) was notified that Amper, Politziner and Mattia, LLP (“Amper”) an
independent registered public accounting firm combined its practice with that of
Eisner LLP (“Eisner”) and the name of the combined practice operates under the
name EisnerAmper LLP. The Audit Committee of the Company’s Board of
Directors has engaged EisnerAmper LLP to serve as the Company’s new independent
registered public accounting firm.
During
the Company’s fiscal year ended December 31, 2009 and through the date of the
Current Report on Form 8-K, the Company did not consult with Eisner regarding
any of the matters or reportable events set forth in Item 304(a)(2)(i) and (ii)
of Regulation S-K.
The
audit report of Amper on the consolidated financial statements of the Company as
of and for the year ended December 31, 2009 did not contain an adverse opinion
or a disclaimer of opinion, and was not qualified or modified as to uncertainty,
audit scope or accounting principles.
In
connection with the audit of the Company’s consolidated financial
statements for the fiscal year ended December 31, 2009 and through the date of
this Current Report on Form 8-K, there were (i) no disagreements between the
Company and Amper on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures, which
disagreements, if not resolved to the satisfaction of Amper, would have caused
Amper to make reference to the subject matter of the disagreement in their
report on the Company’s financial statements for such year or for any reporting
period since the Company’s last fiscal year end and (ii) no reportable events
within the meaning set forth in item 304(a)(1)(v) of Regulation
S-K.
The
Company has provided Amper a copy of the disclosures in this Form 8-K and has
requested that Amper furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not Amper agrees with the Company’s
statements in this Item 4.01. A copy of the letter dated August 18, 2010
furnished by Amper in response to that request is filed as Exhibit 16.1 to this
Current Report on Form 8-K.
Item
9.01 Financial Statements
and Exhibits
(a) and
(b) Financial
Statements and Pro Forma Financial Information.
Not
applicable.
(c) Shell
Company.
Not
applicable.
(d) Exhibits.
|
EXHIBIT
NO.
|
DESCRIPTION
|
|
|
16.1
|
Letter
re change in certifying accountant
|
- 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 hereunto
duly authorized.
|
LIGHTSTONE
VALUE PLUS REAL
ESTATE
INVESTMENT TRUST, INC.
|
|||
|
Date: August
18, 2010
|
By:
|
/s/
Donna Brandin
|
|
|
Donna
Brandin
|
|||
|
Chief
Financial Officer and Principal Accounting Officer
|
|||
- 3
-