Attached files

file filename
EX-16.1 - Frelii, Inc.ex16_1auditorsletter.htm

 

___________________________________________

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

 

FORM 8-K/A

 

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 17, 2011

 

 

VICAN RESOURCES, INC.

(Exact Name of Registrant as Specified in Charter)

 

 

 

 

Nevada 333-107179 & 000-51210 980380519
(State of Other Jurisdiction (Commission File (IRS Employer
Of Incorporation) Number) Identification No.)

 

6600 Decarie Blvd., Suite 220

Montreal, Quebec

 

H3X 2K4

(Address of Principal Executive Offices) (Zip Code)

 

Registrant’s telephone number, including area code: (514) 737-7277

 

 

(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:

 

[ ] Written communications pursuant to Rule 425 under the Securities Act

 

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act

 

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act

 

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act

 

 

 
 

 

 

Item 4.01 Changes in Registrant’s Certifying Accountant

 

On July 19, 2011, our previous independent accountant, GBH CPAs, P.C. (hereafter “GBH”), was dismissed.

 

The report of GBH regarding Vican Resources, Inc.’s (the “Company”) financial statements for the fiscal years ended December 31, 2010 and 2009 did not contain any adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that such report on our financial statements contained an explanatory paragraph in respect to uncertainty as to the Company's ability to continue as a going concern.

 

During the year ended December 31, 2010 and during the period from the end of the most recently completed fiscal quarter through to July 19, 2011, the date of dismissal, there were no disagreements with GBH 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 GBH would have caused it to make reference to the subject matter of the disagreements in connection with its report.

 

We provided GBH with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that GBH furnish us with a letter addressed to the Commission stating whether it agrees with the statements made by us in this Current Report, and if not, stating the aspects with which it does not agree. Attached to this amended Current Report on Form 8-K is the letter provided by GBH.

 

Also on July 19, 2011, we engaged Morrill & Associates, LLC (“Morrill”), independent registered accountants, as our independent accountant following the dismissal of GBH. Prior to the engagement of Morrill, the Company has not consulted with Morrill regarding either:

 

(a) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report was provided to the Company nor oral advice was provided that Morrill concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or   

 

(b) any matter that was either the subject of a disagreement (as that term is 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).  

 

Item 9.01 Financial Statements and Exhibits.

 

(d) Exhibits.

 

16.1 Letter from GBH CPAs, PC

 
 

 

 

 

 

 

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.

 

 

  Vican Resources, Inc.
   
Date: August 17, 2011 By:  /s/ Corey Safran
    Corey Safran
Secretary