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EX-16 - EXHIBIT 16.1 - Alpha Investment Inc.exhibit161.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 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):  February 8, 2018


[alpc8k051718002.gif]

(Exact name of registrant as specified in charter)


Delaware

 

333-198772

 

90-0998139

(State or other Jurisdiction

of Incorporation)

 

(Commission File Number)

 

(IRS Employer

Identification No.)


200 East Campus View Blvd., Ste. 200, Columbus, OH

 

43235

(Address of Principal Executive Offices)

 

(Zip Code)


Registrant's telephone number, including area code: (305) 704-3294


 

(Former name or former address, if changed since last report)



Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of Company under any of the following provisions:


o

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)


o

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12(b))


o

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))


o

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))










As used in this Current Report on Form 8-K, and unless otherwise indicated, the terms “the Company,” “Alpha,” “we,” “us” and “our” refer to Alpha Investment, Inc.

Item 4.01 Changes in Registrant’s Certifying Accountant

(a)

Termination of PLS CPA, A Professional Corp.

 

(i)

Effective February 8, 2018, PLS CPA, A Professional Corp. (“PLS”), resigned as our independent registered public accounting firm.  The resignation of PLS was accepted by our board of directors on February 8, 2018.

(ii)

The report of PLS for the fiscal years ended December 31, 2016 and 2015, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports on the Company’s financial statements contained an explanatory paragraph in respect to the substantial doubt about its ability to continue as a going concern.

(iii)

During the fiscal years ended December 31, 2016 and , 2015, and the subsequent period through the date of resignation (A) there have been no disagreements with PLS, whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of PLS, would have caused PLS, to make reference to the subject matter of the disagreement in connection with their respective reports; (B) no such disagreement was discussed with the Company’s board of directors or any committee of the board of directors of the Company; and (C) there have been no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.

(iv)

We have provided PLS and have requested PLS to furnish us with a letter addressed to the Securities and Exchange Commission stating whether such firm agrees with the statements made by the Company in this report, and, if not, stating the respects in which it does not agree. A copy of the letter from PLS is filed as Exhibit 16.1 to this report.

(b)

Engagement of Soles, Heyn & Company, LLP

(i)

Effective March 6, 2018, Alpha engaged Soles, Heyn & Company, LLP (“SHC”) as our independent public registered accounting firm. The engagement of SHC was approved by the Company’s board of directors on March 6, 2018.


(ii)

During the Company’s two most recent fiscal years and any subsequent interim period prior to SHC’s engagement as the Company’s new independent registered public accounting firm, the Company did not consult with SHC regarding either (A) 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; or (B) any matter that was either the subject of a disagreement as defined in Item 304 of Regulation S-K or a “reportable event” as such term is described in Item 304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits

(d)

Exhibits


Exhibit No

 

Description

 

 

 

16.1

 

Letter from  PLS CPA, A Professional Corp.









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.

 

Dated:  May 17, 2018

ALPHA INVESTMENT, INC.

 

 

 

 

 

 

By:

/s/ Todd C Buxton

 

 

Todd C Buxton, Chief Executive Officer