HASCO Medical, Inc. - FORM 8-K/A - August 16, 2011

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EX-16 - LETTER FROM SHERB & CO. DATED AUGUST 15, 2011 - HASCO Medical, Inc.ex_16-1.htm

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

 

FORM 8-K/A
Amendment No. 1

 

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 5, 2011

 

 

HASCO MEDICAL, INC.

(Exact name of registrant as specified in its charter)

 

 

Florida

 

333-58326

 

65-0924471

(State or other jurisdiction
of incorporation)

 

(Commission
File Number)

 

(IRS Employer
Identification No.)

 

 

1416 West I-65 Service Road S., Mobile, AL  36693

(Address of principal executive offices) (Zip Code)

 

 

Registrant’s telephone number, including area code:  (251) 633-4133

 

 

________________________________________________

(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 (see General Instruction A.2. below):

 

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.


(a)  Dismissal of Previous Independent Registered Public Accounting Firm.

 

 

i

On August 1, 2011, Hasco Medical, Inc. (the “Company”), dismissed Sherb & Co. (“Sherb”) as our independent registered public accounting firm. The Board of Directors of the Company approved such dismissal on July 27, 2011.

 

 

 

 

ii

The Company’s Board of Directors participated in and approved the decision to change our independent registered public accounting firm.

 

 

 

 

iii

Sherb was engaged on January 21, 2009.

 

 

 

 

iv

In connection with the preparation of the audit and review of the financial statements of the Company for the two most recent calendar years and through the date of this filing, there were no disagreements on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with Sherb’s opinion to the subject matter of the disagreement.

 

 

 

 

v

In connection with the audited financial statements of the Company for the two most recent calendar years ended December 31, 2010 and 2009 and the interim unaudited financial statement through the date of this filing, there have been no reportable events with the Company as set forth in Item 304(a)(1)(v) of Regulation S-K.

 

 

 

 

vi

The audited financial statements of the Company for the two most recent calendar years ended December 31, 2010 and 2009 did not contain an adverse opinion or a disclaimer of opinion or a qualification or modification as to uncertainty, audit scope, or accounting principle, as described in Item 304(a)(1)(ii) of Regulation S-K.

 

 

 

 

vi

The Company provided Sherb with a copy of this Current Report on Form 8-K and requested that Sherb furnish it with a letter addressed to the SEC stating whether or not they agree with the above statements. The Company has received the requested letter from , and a copy of such letter is filed as Exhibit 16.1 to this Current Report Form 8-K.


(b)  Engagement of New Independent Registered Public Accounting Firm.


 

i

On August 2, 2011, the Board of Directors appointed Peter Messineo, CPA (“Peter Messineo”) as the Company’s new independent registered public accounting firm. The decision to engage Peter Messineo was approved by the Company’s Board of Directors on July 27, 2011.

 

 

 

 

ii

For the two most recent calendar years ended December 31, 2010 and 2009 and the interim unaudited financial statement through August 2, 2011, the Company did not consult with Peter Messineo regarding (1) the application of accounting principles to a specified transactions, (2) the type of audit opinion that might be rendered on the Company’s financial statements, (3) written or oral advice was provided that would be an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issues, or (4) any matter that was the subject of a disagreement between the Company and its predecessor auditor as described in Item 304(a)(1)(iv) or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.


Item 9.01 Financial Statements and Exhibits


(d) Exhibits


Exhibit No.

 

Description

16.1

 

Letter from Sherb & Co. dated August 15, 2011


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.

 

 

 

HASCO MEDICAL, INC.

 

 

 

 

 

 

 

 

Date: August 15, 2011

By:

/s/ Hal Compton, Jr.

 

 

 

Hal Compton, Jr.

 

 

 

Chief Executive Officer and President

 

 

3

HASCO Medical, Inc. Reports