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VNR > SEC Filings for VNR > Form 8-K on 2-Sep-2008All Recent SEC Filings

Show all filings for VANGUARD NATURAL RESOURCES, LLC | Request a Trial to NEW EDGAR Online Pro

Form 8-K for VANGUARD NATURAL RESOURCES, LLC


2-Sep-2008

Changes in Registrant's Certifying Accountant, Financial Statemen


Item 4.01. Changes in Registrant's Certifying Accountant.

On August 27, 2008, UHY LLP ("UHY") advised Vanguard Natural Resources, LLC (the "Company") that, in light of the Company's employment of a member of the UHY audit engagement team, effective as of September 8, 2008, UHY will no longer be able to serve as the Company's independent registered public accounting firm because it believes it will no longer satisfy the independence requirements necessary to certify the financial statements of the Company. As a result, UHY has resigned as the Company's independent registered public accounting firm, effective as of August 27, 2008.

UHY has expressed an unqualified opinion on the consolidated financial statements of the Company for the year ended December 31, 2007 and the consolidated financial statements of Vanguard Natural Gas, LLC (formerly Nami Holding Company, LLC) for the year ended December 31, 2006. During the two most recent fiscal years and interim period preceding UHY's resignation, there were no (a) disagreements with UHY or (b) any reportable events as defined under Item 304(a)(1)(v) of Regulation S-K.

The Company provided UHY with a copy of this Current Report on Form 8-K and has requested that UHY furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of UHY's letter dated September 2, 2008 is attached herewith as Exhibit 16.1.



Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

EXHIBIT NUMBER                  DESCRIPTION

 Exhibit 16.1    Letter re change in certifying accountant


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