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EX-16.1 - ECO BUILDING PRODUCTS 8K, AUDITORS LETTER - ECO Building Products, Inc.ecobuildingexh16_1.htm


 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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): August 20, 2013
 
ECO  BUILDING  PRODUCTS,  INC.
(Exact Name of Registrant as Specified in its Charter)
 
Colorado
000-53875
20-8677788
(State of Organization)
(Commission File Number)
(I.R.S. Employer
 
909 West Vista Way, Vista, CA 92083
 (Address of Principal Executive Offices)
 
760-732-5826
Registrants Telephone Number, including area code
 
 n/a
(Former Name or Address of Registrant)
 
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:
 
o   Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
o   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
o   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
o   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 Previous Independent Registered Public Accounting Firm
 
On August 20, 2013, Eco Building Products, Inc. (the “Company”) accepted the resignation of Sam Kan and Company (“Sam Kan”) as Independent Registered Public Accountants (the “Resignation”). Sam Kan advised the Audit Committee that it will no longer be servicing public clients. On August 20, 2013, the Board of Directors of the Company accepted such Resignation.
 
During the fiscal year ended June 30, 2012 and through Sam Kan’s resignation on August 20, 2013, there were (1) no disagreements with Sam Kan 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 Sam Kan, would have caused Sam Kan to make reference to the subject matter of the disagreements in connection with its reports, and (2) no events of the type listed in paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K. The report of Sam Kan on the Company's financial statements for the year ended June 30, 2012 did not contain any adverse opinion or disclaimer of opinion or was it qualified or modified as to uncertainty, audit scope or accounting principles.
 
We furnished Sam Kan with a copy of this disclosure on August 21, 2013, providing Sam Kan with the opportunity to furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by us herein in response to Item 304(a) of Regulation S-K and, if not, stating the respect in which it does not agree. A copy of Sam Kan’s letter to the SEC is filed as Exhibit 16.1 to this Report.
 
Engagement of New Independent Registered Public Accounting Firm
 
Concurrent with the acceptance of Sam Kan’s Resignation as our independent registered public accounting firm, the Board of Directors of the Company appointed Sadler Gibb & Associates, LLC (“Sadler”) as our independent registered public accounting firm.
 
During the years ended June 30, 2012 and through the date hereof, neither the Company nor anyone acting on its behalf consulted Sadler with respect to (i) 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 or oral advice was provided that Sadler concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issues; or (ii) any matter that was the subject of a disagreement or reportable events set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.
 
Item 9.01
Financial Statements and Exhibits.
 
(d)  Exhibits:  The following exhibits are filed as part of this report:
 
Exhibit No.
 
Description
     
16.1 
 
Letter from Sam Kan & Company, dated August 21, 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.
 
 
ECO BUILDING PRODUCTS, INC
     
Date: August 21, 2013
By:
/s/ Steve Conboy
   
Steve Conboy
   
Chief Executive Officer