Attached files

file filename
EX-16 - EXHIBIT 16.1 - High Plains Gas, Inc.exhibit161.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):

September 21, 2012 (September 18, 2012)


High Plains Gas, Inc.

(Exact Name of Registrant as Specified in its Charter)



Nevada

333-125068

26-3633813

(State or Other Jurisdiction

of Incorporation)

(Commission File Number)

(IRS Employer

Identification No.)



1200 East Lincoln St, Gillette, Wyoming

82717

(Address of Principal Executive Offices)

(Zip Code)



Registrant's Telephone Number, Including Area Code:

(307) 686-5030



 

(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))

 



ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.


Resignation of independent registered public accounting firm


On September 18, 2012, Eide Bailly LLP (“Eide Bailly”) resigned as the independent registered public accounting firm of High Plains Gas, Inc. (the “Company”).


The audit reports of Eide Bailly on the consolidated financial statements of the Company as of and for the years ended December 31, 2011 and 2010 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except as follows:


Eide Bailly’s report on the consolidated financial statements of the Company as of and for the year ended December  31, 2011 contained a separate paragraph stating, “The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company’s significant operating losses raise substantial doubt about its ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.”


In connection with the audits of the years ended December 31, 2011 and 2010, and through September 18, 2012, there were no disagreements between the Company and Eide Bailly on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Eide Bailly, would have caused Eide Bailly to make reference to the subject matter of the disagreement in connection with its report on the Company’s financial statements.


During the two most recent fiscal years, and through September 18, 2012, there were no “reportable events” with respect to the Company as that term is defined in item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended (“Regulation S-K”).


The Company provided a copy of the foregoing disclosures to Eide Bailly and requested that Eide Bailly furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements in this Item 4.01. A copy of that letter furnished in response to that request is filed as Exhibit 16.1 to this Current Report on Form 8-K.


The Company has not yet engaged a new independent registered public accounting firm.  


Item 9.01 Financial Statements and Exhibits


The following Exhibits are included herein:


Exhibit No.

 

Description

16.1

 

Letter from Eide Bailly LLP





SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

 

High Plains Gas, inc.

 

 

 

 

 

Dated: September 21, 2012

By:

\s\ Brandon Hargett

 

 

 

Name: Brandon Hargett

 

 

 

Chief Executive Officer