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VHGI > SEC Filings for VHGI > Form 8-K on 25-Oct-2012All Recent SEC Filings

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Form 8-K for VHGI HOLDINGS, INC.


25-Oct-2012

Changes in Registrant's Certifying Accountant, Financial Statements and Exhib


Item 4.01 Changes in Registrant's Certifying Accountant.

On October 19, 2012, the Company dismissed Montgomery Coscia Greilich LLP ("MCG") as its independent registered public accountants, effective as of that date. The decision was approved by the Company's Board of Directors. Also effective October 19, 2012, the Company engaged Liggett, Vogt and Webb, P.A. to serve as the Company's independent registered public accountants for the current fiscal year, which ends December 31, 2012.

MCG did not report on any consolidated financial statements of the Company and its subsidiaries.

The Company has provided MCG with a copy of the above disclosures in response to Item 304(a) of Regulation S-K in conjunction with the filing of this Report. The Company requested that MCG deliver to the Company a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K, and if not, stating the respects in which it does not agree. A copy of such letter, dated October 19, 2012, has been filed as 16.1 to this Current Report on Form 8-K.

During each of our two most recent fiscal years and through the date of this Report, the Company did not consult MCG with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our consolidated financial statements, or any other matters or reportable events as set forth in Items 304(a)(2) of Regulation S-K.



Item 9.01 Financial Statements and Exhibits

(d) Exhibits.

Exhibit No. Description
16.1 Letter from Montgomery Coscia Greilich LLP


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