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): November 14, 2013


ALTIMO GROUP CORP.

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(Exact name of Registrant as specified in its charter)


Nevada

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(State or other jurisdiction of incorporation)

333-188401

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(Commission File Number)

99-0385424

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(IRS Employer Identification No.)


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(Address of principal executive offices)


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(Registrant's Telephone Number, Including Area Code)



 (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 (see General Instruction A.2. below):


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))







Section 4. Matters Related to Accountants and Financial Statements

Item 4.01. Changes in Registrant’s Certifying Accountant.


On November 14, 2013, Altimo Group Corp. (the “Registrant”) was informed by Ronald Chadwick, P.C.  (“Ronald Chadwick”) that it was resigning as the Registrant’s independent registered public accounting firm. On November 14, 2013, the Registrant retained Cutler & Co., LLC (“Cutler”) as its principal independent accountants. The decision to retain Cutler as the principal independent accountants was approved by the Registrant’s Board of Directors.


The Termination of Ronald Chadwick


Ronald Chadwick was the independent registered public accounting firm for the Registrant from April 12, 2013 until November 14, 2013. Ronald Chadwick’s reports on the Registrant’s financial statements for the period from Inception (January 30, 2013) to October 31, 2012 did not (a) contain an adverse opinion or disclaimer of opinion, or (b) was modified as to uncertainty, audit scope, or accounting principles, or (c) contained any disagreements 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 Ronald Chadwick, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. None of the reportable events set forth in Item 304(a) (1) (iv) of Regulation S-K occurred during the period in which Ronald Chadwick served as the Registrant’s principal independent accountants.


However, the report of Ronald Chadwick dated October 05, 2013 on our financial statement for the period from Inception (January 30, 2013) to November 14, 2012 contained an explanatory paragraph which noted that there was substantial doubt as to our ability to continue as a going concern.


The Registrant has provided Ronald Chadwick with a copy of this disclosure and has requested that Ronald Chadwick furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements, and if not, stating the respects in which it does not agree. A copy of the letter from Ronald Chadwick addressed to the Securities and Exchange Commission dated January 14, 2014 is filed as Exhibit 16.1 to this Current Report on Form 8-K.


The Engagement of Cutler


Prior to November 14, 2013, the date that Cutler was retained as the principal independent accountants of the Registrant:


(1) The Registrant did not consult Cutler regarding 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 Registrant’s financial statements;


(2) Neither a written report nor oral advice was provided to the Registrant by Cutler that they concluded was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issue; and

 




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(3) The Registrant did not consult Cutler regarding any matter that was either the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or any of the reportable events set forth in Item 304(a)(1)(v) of Regulation S-K.



Item 9.01   Financial Statements and Exhibits.


(d)   Exhibits.


      

Exhibit No.

Description

16.1

Letter, dated January 14, 2014, from Ronald Chadwick, P.C.  to the Securities and Exchange Commission.






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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.



ALTIMO GROUP CORP.



By:

/s/ Marek Tomaszewski

Name:  

Marek Tomaszewski

Title:

President and Chief Executive Officer and Chief Financial Officer




Date: January 15, 2014






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EXHIBIT 16.1







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