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RNO > SEC Filings for RNO > Form 8-K on 29-Mar-2013All Recent SEC Filings

Show all filings for RHINO RESOURCE PARTNERS LP | Request a Trial to NEW EDGAR Online Pro

Form 8-K for RHINO RESOURCE PARTNERS LP


29-Mar-2013

Changes in Registrant's Certifying Accountant, Financial Statements an


ITEM 4.01 Changes in Registrant's Certifying Accountant.

(a) On March 26, 2013, the Board of Directors of Rhino GP LLC (the "Board"), the general partner of Rhino Resource Partners LP ("Rhino" or the "Partnership"), approved the recommendation of the Audit Committee of the Board (the "Audit Committee") for the replacement of Deloitte & Touche LLP ("Deloitte") as the Partnership's independent registered public accounting firm. On March 27, 2013 (the "Replacement Date"), the Audit Committee notified Deloitte of its replacement effective immediately.

Deloitte's reports on Rhino's consolidated financial statements for the fiscal years ended December 31, 2012 and 2011 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. During the two most recent fiscal years ended December 31, 2012 and 2011 and in the subsequent interim period through the Replacement Date, there were (i) no disagreements between Rhino and Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Deloitte, would have caused Deloitte to make reference to the subject matter of the disagreement in its reports on the 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 Partnership provided Deloitte with a copy of this Current Report on Form 8-K, and requested that Deloitte furnish Rhino with a letter addressed to the U.S. Securities and Exchange Commission stating whether Deloitte agrees with the disclosure contained in this Current Report on Form 8-K, or, if not, stating the respects in which it does not agree. The Partnership has received the requested letter from Deloitte and a copy of Deloitte's letter has been filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Also, on March 26, 2013, the Board approved the recommendation of the Audit Committee for the engagement of Ernst & Young LLP ("Ernst & Young") as the Partnership's independent registered public accounting firm. Ernst & Young was formally engaged on March 27, 2013.

During Rhino's two most recent fiscal years ended December 31, 2012 and 2011 and the subsequent interim period through the Replacement Date, neither Rhino nor anyone on its behalf has consulted with Ernst & Young regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on Rhino's financial statements, and neither a written report nor oral advice was provided to the Partnership that Ernst & Young concluded was an important factor considered by Rhino in reaching a decision as to the accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of a "disagreement" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a "reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).



ITEM 9.01 Financial Statements and Exhibits.

(d) Exhibits

16.1 Letter of Deloitte & Touche LLP, dated March 29, 2013, regarding change in independent registered public accounting firm.


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