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EX-16.1 - EXHIBIT 16.1 - HEALTHY EXTRACTS INC. | grck-20200403_8kex16z1.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 3, 2020
GREY CLOAK TECH INC.
(Exact name of registrant as specified in its charter)
Nevada (State or other jurisdiction of incorporation) |
333-202542 (Commission File Number) |
47-2594704 (I.R.S. Employer Identification No.) | ||
6445 South Tenaya Way Suite B110 Las Vegas, Nevada 89113 (Address of principal executive offices) (zip code) | ||||
(303) 357-9792 (Registrant’s telephone number, including area code) | ||||
10300 W. Charleston Las Vegas, NV 89135 | ||||
(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 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 [_]
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. [_]
Section 4 – Matters Related to Accountants and Financial Statements
Item 4.01 Changes in Registrant’s Certifying Accountant.
On April 3, 2020, Grey Cloak Tech Inc. (“we” or “us”) dismissed Prager Metis CPAs LLC (“Prager”) as our independent accountants previously engaged as the principal accountants to audit our financial statements. The decision to change accountants was approved by our Board of Directors.
On April 3, 2020, we engaged BF Borgers CPA PC, as our independent certified public accountants. The decision to hire BF Borgers CPA PC was approved by our Board of Directors.
Prager audited our balance sheets as of December 31, 2018, and the related statements of operation, stockholders’ deficit, and cash flows for the year then ended. The audit report of Prager on our financial statements for the fiscal year stated above (the “Audit Period”) did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. The report of Prager did include an explanatory paragraph as to our ability to continue as a going concern. During the Audit Period, and through April 3, 2020, there were no disagreements with Prager 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 the former accountants, would have caused it to make reference to the subject matter of the disagreements in connection with its report, and there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K.
We have provided a copy of this disclosure to Prager and have requested that Prager furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made by the Registrant, and, if not, stating the respects in which they do not agree. A copy of the letter is attached hereto as Exhibit 16.1.
During the two most recent fiscal years, or any subsequent interim period prior to engaging BF Borgers CPA PC, we nor anyone acting on our behalf consulted with BF Borgers CPA PC regarding (i) the application of accounting principles to a specific completed or contemplated transaction, or (ii) the type of audit opinion that might be rendered on the company’s financial statements where either written or oral advice was provided that was an important factor considered by the company in reaching a decision as to the accounting, auditing, or financial reporting issue, or (iii) any matter that was the subject of a disagreement with the company’s former accountant 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 the former accountant, would have caused it to make reference to the subject matter of the disagreements in connection with its audit report.
Section 9 – Financial Statements and Exhibits.
Item 9.01 | Financial Statements and Exhibits. |
(d) Exhibits
16.1 | Letter from Prager Metis CPAs LLC dated April 6, 2020 |
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.
Grey Cloak Tech Inc. | |
Dated: April 7, 2020 | /s/ Kevin Pitts |
By: Kevin “Duke” Pitts | |
Its: President |