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EX-16.1 - LETTER FROM KLJ AND ASSOCIATES, LLP DATED AUGUST 10, 2017 TO THE SECURITIES AND - LD HOLDINGS, INC.exh16_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): August 10, 2017

LD HOLDINGS, INC.
(Exact name of registrant as specified in its charter)

Nevada
000-50584
98-0335555
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)

1070 Commerce Drive
Building II, Suite 202
Perrysburg, Ohio 43551
(Address of principal executive offices)

(419) 873-1111
(Telephone number, including area code)

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.  Changes in Registrant's Certifying Accountant 

a)
Changes in Registrant's Certifying Accountant

On August 8, 2017, KLJ & Associates, LLP ("KLJ") resigned as the Company's independent registered public accounting firm.

KLJ's report on the Registrant's financial statements for the last fiscal year contained a modification by KLJ raising substantial doubt of the Registrant's ability to continue as a going concern.  This modification in KLJ's report for the fiscal year 2016 financial statement was based on the Registrant's losses and working capital deficit.   KLJ's report did not contain any other adverse opinion or disclaimer of opinion and were not otherwise qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company's most recent fiscal year ended December 31, 2016  and during the subsequent interim period from January 1, 2017 through August 8, 2017, (i) there were no disagreements with KLJ on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to KLJ's satisfaction, would have caused KLJ to make reference to the subject matter of the disagreement in connection with its reports and (ii) there were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided KLJ with a copy of the disclosures in this report prior to filing with the Securities and Exchange Commission (the "SEC"). A copy of KLJ's letter dated August 10, 2017 to the SEC, stating whether it agrees with the statements made in this report, is filed as Exhibit 16.1 to this report.

(b)    Engagement of New Independent Registered Public Accounting Firm.

On August 9, 2017, the Company engaged Sadler, Gibb & Associates, LLC ("SADLER") as the Company's new independent registered public accounting firm. During the recent fiscal year ended December 31, 2016 and during the subsequent interim period prior to engagement, neither the Company nor anyone on its behalf consulted with SADLER 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 neither a written report nor oral advice was provided to the Company that SADLER concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a "disagreement" or a "reportable event", each as defined in Regulation S-K Item 304(a)(1)(v), respectively.
 
Item 9.01.  Financial Statements and Exhibits.
 
(d) Exhibits
 
Exhibit No.         Description
 
16.1: Letter from KLJ and Associates, LLP dated August 10, 2017 to the Securities and Exchange Commission
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 thereunto duly authorized.

 
LD HOLDINGS, Inc.
 
 
Date: August 10, 2017
By:
/s/ John R. Ayling
 
 
 
Name: John R. Ayling
 
 
 
Title: Chairman/Chief Executive Officer