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EX-16 - LETTER - Alternative Investment Corpparadigm_ex16.htm
EX-99 - LETTER - Alternative Investment Corpparadigm_ex99.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): March 21st 2013

 

PARADIGM RESOURCE MANAGEMENT CORPORATION

 (Exact name of registrant as specified in its charter)

________________________

 

Nevada     98-0568076

(State or other jurisdiction of

incorporation or organization)

    (IRS Employee Identification No.)
       

13520 Oriental St.

Rockville, MD

    20853
(Address of principal executive offices)     (Zip Code)

 

Registrant’s telephone number, including area code: (202) 536-5191

____________________________

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 240.14[a-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

 

On March 21st, 2013, Paradigm Resource Management Corporation (the “Company”) was informed by its independent registered public accounting firm, Meyler & Company, LLC (“Meyler”), that it has combined its practice with Cowan, Gunteski & Co. P.A. As a result of the combination and upon notice by Meyler to the Company on March 21st, 2013, Meyler in effect has resigned as the Company’s independent registered public accounting firm and Cowan, Gunteski & Co. P.A. became the Company’s independent registered public accounting firm. The engagement of Cowan, Gunteski & Co. P.A. as the Company’s independent registered public accounting firm was ratified and approved by the Board of Directors of the Company on March 21st, 2013.

 

The audit reports of “Meyler” on the financial statements of the Company as of and for the years ended September 30, 2012 and 2011 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except as to its ability to continue as a going concern. During the Company’s two most recent fiscal years ended September 30, 2012 and 2011 and through March 21st 2013, the Company did not consult with Cowan, Gunteski & Co. P.A. on (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company’s financial statements, and Cowan, Gunteski & Co., P.A. did not provide either a written report or oral advice to the Company that Cowan, Gunteski & Co., P.A. concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K.

 

In connection with the audits of the Company’s financial statements for each of the fiscal years ended September 30, 2012 and 2011 and through the date of this Current Report, there were no disagreements between the Company and “Meyler” on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of “Meyler”, would have caused “Meyler” to make reference to the subject matter of the disagreement in their reports on the Company’s financial statements for such years.

 

The Company has provided “Meyler” a copy of the disclosures in this Form 8-K and has requested that “Meyler” furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not “Meyler” agrees with the Company’s statements in this Item 4.01. A copy of the letter dated May 17th, 2013 furnished by “Meyler” in response to that request is filed as Exhibit 16 to this Form 8-K.

 

1
 

 

Item 9.01 Financial Statements and Exhibits.

 

(d) Exhibits.

16      Letter from Meyler & Company, LLC dated May 17th, 2013

 

99      Letter from Meyler & Company, LLC dated March 21st, 2013

 

 

 

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.

 

 
 
By: Robert M. Price  /s/ Robert M. Price
 

Robert M. Price

Director

 

Dated: May 17th, 2013