Attached files
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| EX-16.1 - LETTER FROM FREEDMAN & GOLDBERG - Bluerock Residential Growth REIT, Inc. | ex161.htm |
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
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 23, 2010
(Exact
Name of Registrant as Specified in Its Charter)
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Maryland
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333-153135
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26-3136483
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(State
or other jurisdiction of
incorporation
or organization)
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(Commission
File Number)
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IRS
Employer
Identification
No.
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399
Park Avenue, Suite 3200
New
York, NY 10022
(Address
of principal executive offices)
Registrant’s telephone number,
including area code: (212) 843-1601
Not
Applicable
(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
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CHANGES
IN REGISTRANT’S CERTIFYING
ACCOUNTANT
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On August
23, 2010, the audit committee of the board of directors of Bluerock Enhanced
Multifamily Trust, Inc. (the “Company”) approved the dismissal of Freedman &
Goldberg, CPA's, P.C. (“Freedman”) as the Company’s independent registered
public accounting firm.
The audit
reports of Freedman on the Company’s consolidated financial statements for the
years ended December 31, 2009 and 2008 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 Company's
two most recent fiscal years ended December 31, 2009 and through the date
of Freedman’s dismissal, there were (i) no disagreements between the
Company and Freedman on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures, which
disagreements, if not resolved to the satisfaction of Freedman, would have
caused Freedman to make reference to the subject matter of the disagreement in
their reports on the Company’s financial statements for such years, and
(ii) no reportable events within the meaning set forth in Item
304(a)(1)(v) of Regulation S-K.
The Company has provided Freedman a
copy of the disclosures in this Form 8-K and has requested that Freedman
furnish it with a letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the Company’s statements
herein. A copy of Freedman's letter dated August 27, 2010 is filed as
Exhibit 16.1 (which is incorporated by reference herein) to this Current Report
on Form 8-K
On August
23, 2010, the Company engaged KPMG, LLP (“KPMG”) as its independent registered
public accounting firm for the Company’s fiscal year ended December 31, 2010.
The change in the Company’s independent registered public accounting firm was
approved by the audit committee of the Company’s board of directors on August
23, 2010.
During
the Company’s two most recent fiscal years ended December 31, 2009 and
through the date of KPMG’s engagement, the Company did not consult with KPMG on
(i) the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that may be rendered
on the Company’s financial statements, and KPMG did not provide either a written
report or oral advice to the Company that KPMG concluded was an important factor
considered by the Company in reaching a decision as to any accounting, auditing,
or financial reporting issue; or (ii) any matter that was either the
subject of any 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 that term is defined in Item 304(a)(1)(v) of
Regulation S-K.
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ITEM 9.01
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FINANCIAL
STATEMENTS AND EXHIBITS
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d) Exhibits
16.1 Letter
from Freedman & Goldberg, CPA's, P.C. to the Securities and Exchange
Commission dated August 27, 2010
2
SIGNATURES
Pursuant to the requirements of the
Securities Exchange Act of 1934, the Company has duly caused this report to be
signed on its behalf by the undersigned hereunto duly authorized.
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BLUEROCK ENHANCED MULTIFAMILY
TRUST, INC.
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| DATE: August 27, 2010 | /s/ R. Ramin Kamfar | |
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R.
Ramin Kamfar
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Chief
Executive Officer and Chairman of the Board
(Principal
Executive Officer)
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