AND EXCHANGE COMMISSION
to Section 13 or 15(d) of the
Exchange Act of 1934
of Report (date of earliest event reported): February 23, 2018
name of Registrant as specified in its charter)
|(State or other jurisdiction of incorporation)
(Primary Standard Industrial
Classification Code Number)
|(IRS Employer Identification No.)|
521 Wilshire Blvd., Suite 101
Oklahoma City, OK 73116
Ph: (210) 758-5898
including zip code, and telephone number, including area code, of Registrant's principal executive offices)
name or former address if changed since last report)
Check 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 (see General Instruction A.2. below)
||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-14(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).
Growth Company ☐
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 13a of the Exchange Act. ☐
ITEM 4.01 CHANGES IN
REGISTRANT’S CERTIFYING ACCOUNTANT
On February 23,
2018, the Company dismissed Pritchett, Siler & Hardy, PC (“PSH”) as its independent registered
accounting firm and engaged Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah, as its new independent
registered accounting firm.
Since PSH’s appointment as our independent registered
accounting firm on April 1, 2014 and through February 23, 2018, which included its audits of our financial statements for the years
ended December 31, 2015 and 2014, there were (i) no disagreements between the Company and PSH on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction
of PSH, would have caused PSH to make reference thereto in their reports on the financial statements for such years, and (ii) no “reportable
events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided PSH with a copy of this Form 8-K and
requested that PSH furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not PSH agrees
with the above statements. A copy of such letter, dated February 23, 2018, is attached as Exhibit 16.1.
During years ended December 31, 2015 and 2014, and in the
subsequent interim period through February 23, 2018, the Company has not consulted with Heaton & Company 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 PSH 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 either the subject of a disagreement (as defined in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
ITEM 9.01 FINANCIAL STATEMENTS
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: February 23, 2018
||START SCIENTIFIC, INC.
||/s/ Jim Frazier
||Chief Executive Officer