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EX-16.1 - CIPHERLOC Corpnsct8k041315ex16_1.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 the earliest event reported):  April 7, 2015

 

CIPHERLOC CORPORATION

(Formerly National Scientific Corporation)


(Exact name of registrant as specified in its charter)

 

Texas 000-28745   86-0837077

(State or other jurisdiction of incorporation or organization)

(Commission File Number)

(I.R.S. Employer Identification No.)

 

 

 1291 Galleria Drive, Suite 200

Henderson, NV 89014


(Address of principal executive offices) (Zip Code)

 

702-818-9011


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 April 7, 2015, the Board of Directors of Cipherloc Corporation dismissed its independent auditors, GBH CPAs, PC (“GBH”), and engaged MaloneBailey LLP as its independent auditors for the fiscal year ending September 30, 2015. 

 

During the fiscal years ended September 30, 2013, and 2014 and the subsequent interim periods preceding the cessation of the relationship with GBH, there were no disagreements with GBH on matters of accounting principles or practices, financial statement disclosure or auditing scope or procedures or any reportable events, which disagreement, if not resolved to the satisfaction of the former accountants, would have caused it to make reference to the subject matter of the disagreement in connection with its report. Cipherloc Corporation is currently encryption software Technology company, and reports by GBH on the balance sheets for each of the last two fiscal years, and the related statements of operations, stockholders’ equity, and cash flows for each of the two years, do contain a going concern notice, but do not otherwise contain a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles

 

The Company has not, during its two most recent fiscal years and any subsequent interim periods prior to engaging Malone, consulted with Malone regarding (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither written nor oral advice was provided by Malone which was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement with GBH.

 

The Company submitted a copy of this Form 8-K to Malone and GBH prior to filing with the Commission 

 

Item 9.01 Financial Statements and Exhibits

   

 The following exhibits are furnished as part of this report:

 

(d)Exhibits

 

Number   Description
16.1   Letter of GBH  CPAs, PC, regarding change in independent registered public accounting firm.

 

  

SIGNATURES

 

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934 the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

Registrant

 

Date: April 10, 2015

 

CipherLoc Corporation

 

By: /s/ Michael De La Garza

    Michael De La Garza
    Chief Executive Officer (Principal Executive Officer)

 

Registrant

 

Date: April 10, 2015

 

CipherLoc Corporation

 

By: /s/ Eric Marquez

    Eric Marquez
    Chief Financial Officer (Principal Accounting Officer)