Attached files
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
June 5, 2015
Date of Report (Date of earliest event reported)
ARTEX CORP
(Exact name of registrant as specified in its charter)
Nevada 333-196109 41-2282815
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
1255 W. Rio Salado Parkway
Suite 215
Tempe, Arizona 85281
(Address of principal executive offices) (Zip Code)
480-830-2700
(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 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))
SECTION 4 - MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
ITEM 4.01 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Through February 28, 2015, Harris & Gillespie CPA's, PLLC (the "Harris &
Gillespie Entity") was the independent registered public accounting firm of
Artex Corp. (the "Company"). Mr. Michael Gillespie was the audit partner at the
Harris & Gillespie Entity responsible for auditing the Company. On May 7, 2015,
Mr. Gillespie informed the Company's legal counsel that the Harris & Gillespie
Entity was in the process being dissolved. On January 15, 2015, Mr. Gillespie
formed a new entity called Gillespie & Associates, PLLC (the "Michael Gillespie
Entity"). Mr. Thomas J. Harris, formerly a partner at the Harris & Gillespie
Entity, is not affiliated in any way with the Michael Gillespie Entity. On June
5, 2015, the Board dismissed the Harris & Gillespie Entity as its independent
registered public accounting firm
Other than an explanatory paragraph included in the Harris & Gillespie Entity's
audit report for the Company's fiscal years ended February 28, 2015 and 2014,
relating to the uncertainty of the Company's ability to continue as a going
concern, the audit report of the Harris & Gillespie Entity on the Company's
financial statements for fiscal year ended February 28, 2015 and 2014, did not
contain an adverse opinion or a disclaimer of opinion, nor was it qualified or
modified as to uncertainty, audit scope or accounting principles.
During the Company's fiscal years ended February 28, 2015 and 2014, and through
June 5, 2015, there were no disagreements (as defined in item 304 of Regulation
S-K) with the Harris & Gillespie Entity on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to the satisfaction of the Harris &
Gillespie Entity, would have caused it to make reference to the subject matter
of the disagreements in connection with their report, and (2) there were no
"reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation
S-K.
Since Mr. Gillespie was the audit partner at the Harris & Gillespie Entity
responsible for auditing the Company, the Company furnished Mr. Gillespie with a
copy of this disclosure on June 8, 2015, providing Mr. Gillespie with the
opportunity to furnish the Company with a letter addressed to the Commission
stating whether he agrees with the statements made by the Company herein in
response to Item 304(a) of Regulation S-K and, if not, stating the respect in
which he does not agree. A copy of Mr. Gillespie's letter addressed to the
Commission is filed as Exhibit 16.1 to this Report.
2
(b) On June 5, 2015, the Company engaged LJ Soldinger Associates ("LJ
Soldinger") as the Company's independent accountant to audit the Company's
financial statements and to perform reviews of interim financial statements.
During the fiscal year ended February 28, 2014, through June 5, 2015 neither the
Company nor anyone acting on its behalf consulted with LJ Soldinger regarding
(i) either the application of any accounting principles to a specific completed
or contemplated transaction of the Company, or the type of audit opinion that
might be rendered by LJ Soldinger on the Company's financial statements; or (ii)
any matter that was either the subject of a disagreement with the Harris &
Gillespie Entity or a reportable event with respect to the Harris & Gillespie
Entity.
SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(a) Exhibits:
Ex. No. Date Document
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16.01 June 9, 2015 Harris & Gillespie CPAS PLLC SEC Letter
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.
ARTEX CORP.
DATE: June 9, 2015
By: /s/ Guo Chuang Cheng
---------------------------------
Name: Guo Chuang Cheng
Title: President