Attached files
| file | filename |
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| EX-16.1 - JLK'S LETTER - UNICO AMERICAN CORP | unam_ex16-1.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): June 11,
2021
Unico
American Corporation
(Exact
Name of Registrant as Specified in its Charter)
Nevada
(State
or Other Jurisdiction of Incorporation)
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000-03978
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95-2583928
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(Commission
File Number)
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(IRS
Employer Identification No.)
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26050
Mureau Road
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Calabasas,
California
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91302
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(Address
of Principal Executive Offices)
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(Zip
Code)
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(818)
591-9800
(Registrant's
Telephone Number, Including Area Code)
(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 (see General
Instruction A.2. below):
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Written communications pursuant to Rule 425 under the Securities
Act (17 CFR 230.425)
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
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Pre-commencement communications pursuant to Rule 14d-2(b) under
the Exchange Act (17 CFR 240.14d-2(b))
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Pre-commencement communications pursuant to Rule 13e-4(c) under
the Exchange Act (17 CFR 240.13e-4(c))
Securities
registered pursuant to Section 12(b) of the Act:
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Title
of each class
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Trading
Symbol
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Name of
each exchange on which registered
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Common
Stock, No Par Value
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UNAM
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Nasdaq
Global Market
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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. |_|
Item 4.01. Changes in Registrant's Certifying
Accountant.
(a) Dismissal of Previous Independent Registered Public Accounting
Firm
The Audit Committee of the Board of Directors (the "Audit
Committee") of Unico American Corporation (the "Company") dismissed
JLK Rosenberger LLP ("JLK") as the Company’s independent
registered public accounting firm, effective June 11,
2021.
JLK's audit reports on the Company's consolidated financial
statements as of and for the fiscal years ended December 31, 2020
and December 31, 2019 did not contain any adverse opinions or
disclaimers of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
During the fiscal years ended December 31, 2020 and December 31,
2019, respectively, and the subsequent interim period through June
11, 2021, there were (i) no disagreements between the Company and
JLK 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 JLK, would
have caused JLK to make reference to the subject matter of the
disagreement in their reports on the Company's consolidated
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 JLK with a copy of the disclosures it is
making in this Current Report on Form 8-K (the "Report") prior to
the time the Report was filed with the Securities and Exchange
Commission (the "SEC"). The Company requested that JLK furnish a
letter addressed to the SEC stating whether or not it agrees with
the statements made herein. A copy of JLK's letter, dated June 14,
2021, is attached hereto as Exhibit 16.1.
Item 9.01. Financial Statements and
Exhibits.
(d) Exhibits.
The following exhibit is being filed herewith:
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Exhibit
Number
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Description
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Letter from JLK Rosenberger LLP dated June 14,
2021.
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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.
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UNICO
AMERICAN CORPORATION
(Registrant)
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Date: June 17,
2021
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By:
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/s/ Michael
Budnitsky
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Name:
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Michael
Budnitsky
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Title:
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Chief Executive
Officer, President, Treasurer, Chief Financial Officer and
Secretary
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