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EX-16.1 - LETTER FROM CPA - BLACKCRAFT CULT, INC.blck_ex161.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


November 18, 2016

Date of Report (Date of earliest event reported)


BLACKCRAFT CULT, INC.

(Exact name of registrant as specified in its charter)


Nevada

 

000-54898

 

30-0686483

(State or other jurisdiction

of incorporation)

 

(Commission

File Number)

 

(IRS Employer

Identification No.)


2830 E Via Martens,

Anaheim, CA

 

92806

(Address of principal executive offices)

 

(Zip Code)


(949) 547-5916

Registrant’s telephone number, including area code


Not Applicable

(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 Change in Registrant’s Certifying Accountant


(i)

Seale and Beers, CPAs, LLC ("Seale Beers"), the independent registered public accounting firm for Blackcraft Cult, Inc. (the "Company"), announced effective September 13, 2016, that Seale Beers was acquired by a new auditing firm, AMC Auditing, LLC (“AMC Auditing”), and that all of the employees and partners of Seale Beers were joining AMC Auditing.


(ii)

As a result, effective November 18, 2016, Seale Beers resigned as the Company's independent registered public accounting firm. The Company's Board of Directors engaged AMC Auditing to serve as the Company's independent registered public accounting firm effective November 18, 2016.


(iii)

The reports of Seale Beers on the financial statements of the Company as of and for the fiscal years ended December 31, 2015 and 2014, contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.


(iv)

During the Company's fiscal years ended December 31, 2015 and 2014 and the subsequent interim period from January 1, 2016 to the date of this report, and in connection with the audit of the Company's financial statements for such periods, there were no disagreements between the Company and Seale Beers 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 Seale Beers, would have caused Seale Beers to make reference to the subject matter of such disagreements in connection with its audit reports on the Company's financial statements.


(v)

During the Company's fiscal years ended December 31, 2015 and 2014, and the subsequent interim period from January 1, 2016 to the date of this report, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.


(vi)

During the Company's fiscal years December 31, 2015 and 2014, and the subsequent interim period from January 1, 2016 to the date of this report, the Company did not consult with AMC Auditing regarding any of the matters set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.


(vii)

The Company has provided Seale Beers with a copy of the disclosures in this report and has requested that Seale Beers furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Seale Beers agrees with the statements in this Item 4.01. A copy of this letter is filed as Exhibit 16.1 to this report.


SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS


Item 9.01 Financial Statements and Exhibits


(d) Exhibits.


Exhibit

 

Number

Description

 

 

16.1

Letter to Securities and Exchange Commission from Seale and Beers, CPAs, LLC, dated November 18, 2016





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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.


 

BLACKCRAFT CULT, INC.

 

 

 

 

DATE: November 18, 2016

By:

/s/ Robert Schubenski

 

Name:

Robert Schubenski

 

Title:

Chief Executive Officer






































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