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EX-16.1 - EXHIBIT 16.1 AUDITOR'S LETTER - DECISION DIAGNOSTICS CORPf8k041613_ex16z1.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) April 16, 2013



Decision Diagnostics Corp.

(Exact name of registrant as specified in its charter)



Nevada

000-33187

91-2105842

(State of other jurisdiction of

(Commission

(I.R.S. Employer

incorporation or organization)

File Number)

Identification No.)


2660 Townsgate Road

 

Suite 300

 

Westlake Village, CA

91361

(Address of Principal Executive Offices)

(Zip Code)


Registrant’s telephone number, including area code: (805) 446-1973





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 Accounts and Financial Statements


Item 4.01. Changes in Registrant’s Certifying Accountant


On February 11, 2013, the Registrant dismissed Weaver Martin & Samyn, LLC as the Registrant’s independent auditor. On February 11, 2013, the Registrant engaged L.L. Bradford & Company, as their independent accountants for the year ended December 31, 2012. This is a change in accountants recommended and approved by the Registrant’s Executive Management and the Registrant’s Board of Directors. During the most recent two fiscal years and the portion of time preceding the decision to engage L.L. Bradford & Company, neither the Registrant nor anyone engaged on its behalf has consulted with L.L. Bradford & Company regarding (i) either 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 Registrant’s financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event.


The audit report issued by Weaver Martin & Samyn, LLC with respect to the Registrant’s financial statements for the fiscal year ended December 31, 2011 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that Weaver Martin & Samyn, LLC’s report contained an explanatory paragraph regarding substantial doubt about the Registrant’s ability to continue as a going concern. From January of 2013 through the notice date, there were no disagreements between the Registrant and Weaver Martin & Samyn, LLC 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 Weaver Martin & Samyn, LLC would have caused it to make a reference to the subject matter of the disagreement in connection with its audit report.


Section 9 – Financial Statements and Exhibits


Item 9.01 Exhibits


EXHIBITS


Exhibit Number

Description

16.1

Letter from Weaver Martin & Samyn, LLC





SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.




Date: April 16, 2013


/s/ Keith Berman

Keith Berman, CFO