Attached files
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 Earliest Event Reported: February 3, 2012
RANCHER ENERGY CORPORATION
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(Exact name of registrant as specified in its charter)
Nevada 000-51425 98-0422451
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(State or other jurisdiction (Commission File (IRS Employer Identifi-
of incorporation) Number) cation Number)
999 18th Street, Suite 2700, Denver, CO 80202
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(Address of Principal Executive Offices) (Zip Code)
(303) 629-1125
Registrant's telephone number, including area code
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(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 (17 CFR
230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c)
SECTION 4 - MATTERS RELATED TO ACCOUNTANTS & FINANCIAL STATEMENTS
Item 4.01 - Changes in Registrant's Certifying Accountant.
On February 3, 2012, the Board of Directors of Rancher Energy Corporation ("the
Company") dismissed the Company's independent registered public accountant, Hein
and Associates LLP.
On February 3, 2012, the Company's Board of Directors approved the appointment
of Borgers & Cutler CPA's PLLC, as the Company's independent registered public
accountant. The action to engage new auditors was approved by the Company's
Board of Directors, as the Company does not have an audit committee.
In connection with the audits of the fiscal years ended March 31, 2011 and 2010,
and through February 3, 2012, no disagreements exist with Hein and Associates
LLP on any matter of accounting principles or practices, financial statement
disclosure, internal control assessment, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of Hein and Associates LLP
have caused them to make reference in connection with their report to the
subject of the disagreement(s).
The audit reports from Hein and Associates LLP for the fiscal years ended March
31, 2011 and 2010, contained an opinion which included a paragraph discussing
uncertainties related to the continuation of the Company as a going concern, but
did not include a disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
The Company has authorized Hein and Associates LLP to respond fully to any
inquiries of any new auditors hired by the Company relating to their engagement
as the Company's independent accountant. The Company has requested that Hein and
Associates LLP review the disclosure herein and has been given the opportunity
to furnish the Company with a letter addressed to the Commission containing any
new information, clarification of the Company's expression of its views, or the
respect in which it does not agree with the statements made by the Company
herein. Such letter is filed as an exhibit to this Report.
SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS
Item 9.01 Financial Statements and Exhibits
(d) Exhibits. The following is a complete list of exhibits filed as
part of this Report. Exhibit numbers correspond to the numbers in the exhibit
table of Item 601 of Regulation S-K.
Exhibit No. Description
16.1 Letter of Certifying Accountant, dated February 8, 2012
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.
RANCHER ENERGY CORPORATION
By: /s/ Jon Nicolaysen
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Jon Nicolaysen
Chief Executive Officer
Date: February 8, 2012