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HMST > SEC Filings for HMST > Form 8-K on 21-Mar-2013All Recent SEC Filings

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Changes in Registrant's Certifying Accountant

Item 4.01 Change in Registrant's Certifying Accountant
In January 2013, the Registrant's Audit Committee determined that it would solicit proposals and pursue a competitive bidding process for external audit services as of and for the year ended December 31, 2013. On March 18, 2013 KPMG LLP was notified of the Audit Committee's decision to dismiss KPMG LLP as the Company's independent auditor. The reports of KPMG LLP on the financial statements of the Company as of and for the fiscal years ended December 31, 2012 and 2011 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty or audit scope, but the 2011 report did contain an explanatory paragraph related to the application of a new accounting principle.

There were no disagreements with KPMG LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure during the fiscal years ended December 31, 2012 and 2011 and through March 18, 2013, which disagreements, if not resolved to KPMG LLP's satisfaction, would have caused KPMG LLP to make reference to the subject matter of the disagreement in its report on the Registrant's financial statements for such years. There were no reportable events pursuant to Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended, during the fiscal years ended December 31, 2012 and 2011 and through March 18, 2013.
The Registrant provided KPMG LLP with a copy of this disclosure and requested that KPMG LLP furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if not, stating the respects in which it does not agree. A copy of KPMG LLP's letter, dated March 21, 2013, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
Item 9.01 Financial Statements and Exhibits

(d) Exhibits.
Exhibit 16.1 Letter from KPMG LLP

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