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EX-16.1 - EXHIBIT 16.1 AUDITOR'S LETTER - MOMENTOUS ENTERTAINMENT GROUP INCf8k080315_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): July 14, 2015


[f8k080315_8k001.jpg]


MOMENTOUS ENTERTAINMENT GROUP, INC.

(Exact name of registrant as specified in its charter)


Nevada

333-194636

46-4446281

(State or other jurisdiction of incorporation)

(Commission File Number)

(I.R.S. Employer Identification Number)


PO Box 861, Sugar Land, Texas 77487-0861

(Address of principal executive offices)


800-314-8912

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 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,l4a-12)


        Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (1 7 CFR 240,14d-2(b)


        Pre-commencement communications pursuant to Rule I 3e-4(c) under the Exchange Act ( I 7 CFR 240, 13e-4(c)








Unless otherwise indicated, in this Form 8-K, references to "we," "our," "us," the "Company," "MEG" or the "Registrant" refer to Momentous Entertainment Group, Inc.


ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.


Previous independent registered public accounting firm


On July 31, 2015 MOMENTOUS ENTERTAINMENT GROUP, INC. (the “Registrant” or the ‘Company”) was notified by RBSM, LLP (“RBSM”) that the firm resigned as the Registrant’s independent registered public accounting firm. RBSM was engaged by the Company on February 2, 2015. Except as noted in the paragraph immediately below, the reports of RBSM on the Company’s financial statements for the year ended December 31, 2014 and for the year then ended 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 RBSM on the Company’s financial statements as of and for the year ended December 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 negative working capital that raises doubt about its ability to continue as a going concern.


During the year ended December 31, 2014 and through July 31, 2015, the Company has not had any disagreements with RBSM on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to RBSM’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s financial statements for such periods.


During the year ended December 31, 2014 and through July 31, 2015, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.


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


A copy of the letter from RBSM is attached hereto as Exhibit 16.1


New independent registered public accounting firm


On July 31, 2015  (the “Engagement Date”), the Company engaged Thayer O’Neal Company PLLC (“Thayer O’Neal ”) as its independent registered public accounting firm for the Company’s fiscal year ended December 31, 2015. The decision to engage Thayer O’Neal as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.


During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with Thayer O’Neal regarding either:


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the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that Thayer O’Neal 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 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.


During the weeks ending July 17, 1015 and July 24, 2015, MEG decided to terminate its joint venture agreement with Dixie Worldwide Productions, Inc. MEG then conducted a shareholder vote to remove five directors, Richard Allen, Sr., Richard Allen, Jr., John Indelicato, Robert Lancaster and Ted Roderick. One director, Russ Regan, resigned. All of these individuals were associated with Dixie Worldwide Productions, Inc.


Following the actions referred to above, MEG has a Board of Directors composed of three individuals.



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Item 9.01 Financial Statements and Exhibits


(d) Exhibits


Exhibit No.

Description of Exhibit

16.1

Letter from RBSM, LLP






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.  


Date: August 3, 2015


Momentous Entertainment Group, Inc.

 (Registrant)


/s/ Kurt E. Neubauer

KURT E. NEUBAUER

Chief Executive Officer












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