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EX-16.1 - EXHIBIT 16.1 AUDITOR'S LETTER - INFINITY ENERGY RESOURCES, INCf8k012015_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): January 16, 2015

 

INFINITY ENERGY RESOURCES, INC.

(Exact Name of Registrant as Specified in Charter)

 

Delaware

  

0-17204

  

20-3126427

(State or other Jurisdiction

of Incorporation)

  

(Commission File Number)

  

(IRS Employer

Identification No.)

 

11900 College Blvd, Suite 310, Overland Park, KS 66210

(Address of Principal Executive Offices) (Zip Code)

 

(913) 948-9512

(Registrant’s telephone number, including area code)


 

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))

  

 





 

ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

 

On January 16, 2015, Infinity Energy Resources, Inc. (the “Company”) was notified that L.L. Bradford & Company, LLC had entered into an agreement under which it merged with RBSM, LLP. In connection with such agreement the parties decided that RBSM, LLP will perform services for all clients of L.L. Bradford & Company, LLC who are reporting companies with the Securities and Exchange Commission.  Thus, pursuant to this agreement, the Company's financial statements will be audited by RBSM, LLP and no longer by L.L. Bradford & Company, LLC.


The reports provided by L.L. Bradford & Company, LLC in connection with the Company's financial statements for the fiscal year-ended December 31, 2013, did not contain an adverse opinion or disclaimer of opinion, nor was the report qualified or modified as to uncertainty, audit scope, or accounting principles, except that L.L. Bradford & Company, LLC's report contained an explanatory paragraph regarding substantial doubt about the Registrant's ability to continue as a going concern.

 

There were no disagreements between the Company and L.L. Bradford & Company, LLC 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 L.L. Bradford & Company, LLC, would have caused L.L. Bradford & Company, LLC to make reference to the subject matter of the disagreements in connection with its reports on the company's financial statements; and there were no other reportable events as that term is described in Item 304(a)(1)(v) of Regulation S-K.

 

On January 21, 2015, the Company provided L.L. Bradford & Company, LLC with a copy of the disclosures it is making in response to Item 4.01 on this Current Report on Form 8-K, and requested that L.L. Bradford & Company, LLC furnish it with a letter addressed to the Securities & Exchange Commission stating whether it agrees with the above statements. A copy of the letter dated January 21, 2015, is filed as Exhibit 16.1 to this Current Report on Form 8-K and is hereby incorporated by reference herein.

 

As reported above, on January 16, 2015, the Audit Committee appointed RBSM, LLP to be the Company's independent registered public accountant for the fiscal year ending December 31, 2014. During the two most recent completed fiscal years and through January 21, 2015, neither the Company nor anyone on its behalf consulted with RBSM, LLP regarding any of the following: (i) the application of accounting principles to a specific transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the company's financial statements, and none of the following was provided to the Company (a) a written report, or (b) oral advise that RBSM, LLP concluded was an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (iii) any matter that was subject of a disagreement, as the term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as described in Item 304(a)(1)(v) of Regulation S-K.

 

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

 

 

(d)

Exhibits

 

Exhibit No.

Description of Exhibit

 

 

16.1

Letter from L.L. Bradford & Company, LLC

 


SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

 

INFINITY ENERGY RESOURCES, INC.

 

 

 

By:

/s/ STANTON E. ROSS

 

Name:  

Stanton E. Ross

 

Title:  

President and Chief Executive Officer

 

Dated: January 21, 2015

 






EXHIBIT INDEX

 

Exhibit No.

 

Description

 

 

 

16.1

 

Letter from L.L. Bradford & Company, LLC addressed to the Securities and Exchange Commission dated January 21, 2015