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 19,
2021
COMMONWEALTH INCOME & GROWTH FUND VII, LP
(Exact
name of registrant as specified in its charter)
Commission
File Number: 333-156357
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Pennsylvania
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26-3733264
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(State
or other jurisdiction of incorporation or
organization)
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(I.R.S.
Employer Identification Number)
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4532 US Highway 19
Suite 200
New Port Richey, FL 34652
(Address,
including zip code, of principal executive offices)
(877)
654-1500
(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 (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
(17CFR 240.14d-2(b))
☐ Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
(17CFR 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. ☐
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Section 4 – Matters Related to Accountants and Financial
Statements
Item 4.01 Changes in Registrant’s Certifying
Accountant
On
February 19, 2021, the Partnership engaged Morison Cogen LLP
(“New Auditor”) as its independent registered public
accountant which was approved by the Board of Directors of the
Partnership’s General Partner.
Pursuant
to applicable rules, the Partnership makes the following additional
disclosures:
During
year ended December 31, 2019 and through February 19, 2021, the
Partnership did not consult with the New Auditor with respect to
any matter whatsoever including without limitation with respect to
any of (i) the application of accounting principles to a specified
transaction, either completed or proposed; (ii) the type of audit
opinion that might be rendered on the Partnership's financial
statements; or (iii) any matter that was either the subject of a
disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K)
or an event of the type described in Item 304(a)(1)(v) of
Regulation S-K.
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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, thereunto duly authorized.
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COMMONWEALTH
INCOME & GROWTH FUND
VII,
LP
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BY:
COMMONWEALTH INCOME & GROWTH FUND, INC., General
Partner
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February 23, 2021
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By: /s/
Kimberly A. Springsteen-Abbott
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Date
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Kimberly
A. Springsteen-Abbott
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Chief
Executive Officer
Commonwealth
Income & Growth Fund, Inc.
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