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EX-16.1 - LETTER FROM HEIN & ASSOCIATES, LLP DATED NOVEMBER 22, 2017 - IASO BioMed, Inc.f161.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)

November 16, 2017

 

IASO BIOMED, INC.

(Exact name of registrant as specified in its charter)

 

 

Colorado

(State or other jurisdiction of incorporation)

 

 

 

 

333-215083

 

47-3474169

(Commission file number)

 

(IRS employer identification no.)

 

 

 

 

7315 East Peakview Avenue

Centennial, Colorado 

 

80111

(Address of principal executive offices)

 

(Zip code)

(720) 389-0650

(Registrant’s 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))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company   [X]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [  ]




Item 4.01 Changes in Registrant’s Certifying Accountant.


Effective November 16, 2017, Hein & Associates LLP (“Hein”), the independent registered public accounting firm for IASO BioMed, Inc. (the “Company”), combined with Moss Adams LLP (“Moss Adams”). As a result of this transaction, on November 16, 2017, Hein resigned as the independent registered public accounting firm for the Company. Concurrent with such resignation, the Company’s board of directors approved the engagement of Moss Adams as the new independent registered public accounting firm for the Company.


The audit reports of Hein on the Company’s financial statements for the year ended December 31, 2016 and for the period from March 11, 2015 (inception) through December 31, 2015 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to audit scope or accounting principle. The reports, however, contained a “going concern” paragraph.

 

During the two most recent fiscal years ended December 31, 2016 and through the subsequent interim period preceding Hein’s resignation, there were no disagreements between the Company and Hein on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Hein would have caused them to make reference thereto in their reports on the Company’s financial statements for such years.

 

During the two most recent fiscal years ended December 31, 2016 and through the subsequent interim period preceding Hein’s resignation, there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

 

During the two most recent fiscal years ended December 31, 2016 and through the subsequent interim period preceding Moss Adam’s engagement, the Company did not consult with Moss Adams on either (1) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that may be rendered on the Company’s financial statements, and Moss Adams did not provide either a written report or oral advise to the Company that Moss Adams 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 Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K; except as otherwise described below.  As disclosed in the Company’s periodic filings, in connection with preparation of the financial statements for certain periods, management of the Company concluded that a material weakness in internal control over financial reporting existed as of March 31, 2017, June 30, 2017 and September 30, 2017. The material weakness was disclosed in the periodic filings, which was outlined in the Company’s Forms 10-Q for the quarters ended March 31, June 30 and September 30, 2017.

 

The Company has provided Hein a copy of the disclosures in this Form 8-K and has requested that Hein furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company’s statements herein. A copy of the letter dated November 22, 2017 is filed as Exhibit 16.1 to this Form 8-K.


Item 9.01 Financial Statements and Exhibits.

 

(d) Exhibits.


Exhibit No.

Description

 

 

16.1

Letter from Hein & Associates, LLP dated November 22, 2017. Filed herewith.




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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.


IASO BIOMED, INC.


Date: November 22, 2017


By:

 

/s/ Thomas B. Olson

 

 

Thomas B. Olson

 

 

Corporate Secretary




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