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EX-16.1 - LETTER DATED APRIL 27, 2017 FROM GBH CPAS, PC - AMERICAN INTERNATIONAL HOLDINGS CORP.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): April 20, 2017

 

AMERICAN INTERNATIONAL HOLDINGS CORP.

(Exact name of registrant as specified in its charter)

 

Nevada 000-50912 88-0225318

(State or other jurisdiction

of incorporation)

(Commission File

Number)

(I.R.S. Employer

Identification No.)

 

601 Cien Street, Suite 235, Kemah, Texas 77565-3077

(Address of principal executive offices)(Zip Code)

 

Registrant's telephone number, including area code: (281) 334-9479

 

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 COMPANY’S CERTIFYING ACCOUNTANT 

 

On April 20, 2017, the Board of Directors of American International Holdings Corp., (the “Company”) approved the dismissal of GBH CPAs, PC (“GBH”) as the registered independent registered public accountant and the appointment of M&K CPAs, PLLC (“M&K”) as the Company’s registered independent public accounting firm as of April 20, 2017.

 

Other than the disclosure of an uncertainty regarding the ability of the Company to continue as a going concern which was included in GBH’s report on our financial statements for the years ended December 31, 2015 and December 31, 2014, GBH’s reports on the financial statements of the Company for the years ended December 31, 2015 and December 31, 2014, did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

 

During the years ended December 31, 2015 and December 31, 2014 and the subsequent interim period preceding GBH’s dismissal, there were: (i) no “disagreements” (within the meaning of Item 304(a) of Regulation S-K) with GBH 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 GBH, would have caused it to make reference

 
 

to the subject matter of the disagreements in its report on the consolidated financial statements of the Company; and (ii) no “reportable events” (as such term is defined in Item 304(a)(1)(v) of Regulation S-K), except for material weaknesses in the Company’s internal control over financial reporting as described in the Company’s Annual Reports on Form 10-K for the years ended December 31, 2015 and December 31, 2014, which have not been corrected as of the date of this filing.

 

During the years ended December 31, 2015 and December 31, 2014 and the subsequent interim period preceding M&K’s appointment, neither the Company nor anyone acting on its behalf consulted M&K regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written report or oral advice was provided to the Company that M&K concluded 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” or “reportable event” (within the meaning of Item 304(a) of Regulation S-K and Item 304(a)(1)(v) of Regulation S-K, respectively).

 

The Company provided a copy of the foregoing disclosures to GBH prior to the date of the filing of this report and requested that GBH furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements in this Report. A copy of the letter furnished in response to that request is filed as Exhibit 16.1 to this Form 8-K.

 

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

 

Exhibit No. Description
     
  16.1 Letter dated April 27, 2017 From GBH CPAs, PC

 

 

 
 

 

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.

 

  AMERICAN INTERNATIONAL HOLDINGS CORP.
   
Date: April 27, 2017 By: /s/ Daniel Dror  
    Daniel Dror
    Chief Executive Officer

 

 
 

 

 
 

 

EXHIBIT INDEX

 

Exhibit No. Description
     
  16.1 Letter dated April 27, 2017 From GBH CPAs, PC