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EX-16.1 - EX-16.1 - ARTELO BIOSCIENCES, INC.ex-16_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 earliest event reported): July 6, 2015


KNIGHT KNOX DEVELOPMENT CORP.
 (Exact name of registrant as specified in its charter)


Nevada
 
333-199213
 
33-1220924
(State of Incorporation)
 
(Commission File Number)
 
(IRS Employer Identification No.)


Kemp House, City Road, London, England EC1V 2NX
(Address of principal executive offices)
 
(800) 902-278
(Registrant's telephone number)
 
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 Registrant's Certifying Accountant.

Previous independent registered public accounting firm

On July 6, 2015, Knight Knox Development Corp. (the "Company") was notified by Messineo & Co, CPAs LLC ("M&Co") that the firm resigned as the Company's independent registered public accounting firm. Except as noted in the paragraph immediately below, the reports of M&Co on the Company's financial statements for the period ended August 31, 2014, did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope or accounting principle.

The report of M&Co on the Company's financial statements as of August 31, 2014 and for the period from May 2, 2011 (date of inception) through August 31, 2014, contained explanatory paragraphs which noted that there was substantial doubt as to the Company's ability to continue as a going concern as the Company has an accumulated deficit.

During the period from May 2, 2011 (date of inception) through August 31, 2014, and through July 6, 2015, the Company has not had any disagreements with M&Co on any matter of accounting principles and practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Messineo's satisfaction, would have caused them to make reference thereto in their reports on the Company's financial statements for such periods.

During the period from May 2, 2011 (date of inception) through August 31, 2014 and through July 6, 2015, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided M&Co with a copy of this disclosure set forth under this Item 4.01 and requested M&Co to furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements.

 A copy of the letter from M&Co is attached hereto as Exhibit 16.1.

New independent registered public accounting firm

On July 6, 2015 (the "Engagement Date"), the Company engaged Malone Bailey, LLP ("Malone Bailey") as its independent registered public accounting firm for the Company's fiscal year ending August 31, 2015.

From inception and through the Engagement Date, the Company has not consulted with Malone Bailey regarding either:

1. The application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that night be rendered on the Company's financial statements, and neither a written report was provided to the Company nor oral advice was provided that Malone Bailey concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

2. Any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).

Item 9.01 Financial Statements and Exhibits.
 
(d) Exhibits.
 
The following exhibits are filed herewith:
 
Exhibit 16.1 Letter from Messineo & Co, CPAs LLC

SIGNATURES


Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
 
KNIGHT KNOX DEVELOPMENT CORP.
 
 
 
 
 
Dated: July 9, 2015  
By:
/s/ James Manley
 
 
 
Name: James Manley
 
 
 
Title: Chief Executive Officer