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EX-16.1 - AUDITOR LETTER - Clinigence Holdings, 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) April 30, 2014
iGambit Inc.
(Exact name of registrant as specified in its charter)
Delaware
000-53862
(State or other jurisdiction
(Commission File Number)
11-3363609
(IRS Employer
of incorporation)
Identification No.)
1050 W. Jericho Turnpike, Suite A
11787
Smithtown, New York
(Address of principal executive offices)
(Zip Code)
Registrants telephone number, including area code: (631) 670-6777
(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):
¨ 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 Registrants Certifying Accountant
(a) Prior independent registered public accounting firm
On April 28, 2014, the Audit Committee of the Board of Directors (the Committee) of iGambit Inc. (the
Company) approved the dismissal of Fiondella, Milone & LaSaracina, LLP (FML) as the Companys
independent registered public accounting firm. FML was initially engaged by the Company on January 8, 2013 for
the years ended December 31, 2012 and December 31, 2013 respectively.
FMLs report on the Companys consolidated financial statements for the fiscal years ended December 31, 2012 and
2013 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope, or accounting principle
During the Companys two most recent fiscal years, and the subsequent interim period preceding its dismissal, there
were:
(i) no disagreements between the company and FML on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to FMLs
satisfaction, would have caused them to make reference to the subject matter of the disagreements in connection
with their reports on the consolidated financial statements of the Company for such fiscal years; and
(ii) no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided FML with a copy of this disclosure set forth under this Item 4.01, and has requested
FML to furnish to the Company a letter addressed to the U.S. Securities and Exchange Commission stating whether
or not it agrees with the statements made above. A copy of FMLs letter dated April 30, 2014 is attached as
Exhibit 16.1 to this Form 8-K.
(b) New independent registered public accounting firm
On April 28, 2014, the Committee approved the engagement of Michael Albanese, CPA. (Albanese) as the
Companys independent registered public accounting firm for the fiscal year ending December 31, 2014.
During the Companys two most recent fiscal years and the subsequent interim period preceding its engagement,
neither the Company nor anyone on its behalf consulted Albanese regarding either:
(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 Companys consolidated financial statements, and no written report or
oral advice was provided to the Company that Albanese concluded was an important factor considered by us in
reaching a decision as to the accounting, auditing or financial reporting issue; or
(ii) any matter that was the subject of a disagreement or reportable event as defined in Item 304(a)(1)(iv) of
Regulation S-K and Item 304(a)(1)(v), respectively.
In approving the selection of Albanese as the Companys independent registered public accounting firm, the
Committee concluded that Albanese was initially engaged by the Company on March 20, 2009 for the years ended
December 31, 2007 and December 31, 2008 and subsequently for the years ended on December 31, 2009, December
31, 2010 and December 31, 2011 respectively.
Item 9.01
Financial Statements and Exhibits.
(d) Exhibit:
16.1
Letter of Fiondella, Milone & LaSaracina, LLP, dated April 30, 2014.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant caused this report to be signed
on its behalf by the undersigned, thereunto duly authorized.
Date: April 30, 2014
iGambit Inc.
By:
/s/ John Salerno
John Salerno
Chief Executive Officer
Exhibit Index
Exhibit No. Description
Letter of Fiondella, Milone & LaSaracina, LLP dated April 30, 2014.