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LLTP > SEC Filings for LLTP > Form 8-K on 8-May-2013All Recent SEC Filings

Show all filings for LIGHTLAKE THERAPEUTICS INC. | Request a Trial to NEW EDGAR Online Pro

Form 8-K for LIGHTLAKE THERAPEUTICS INC.


8-May-2013

Changes in Registrant's Certifying Accountant, Financial Statements a


Item 4.01. Changes in Registrant's Certifying Accountant

History of auditor changes:

In December 2012, Peter Messineo, CPA ("PM") merged into the firm known as DKM Certified Public Accountants of Clearwater, Florida ("DKM"). PM has audited Lightlake Theraputics Inc.'s (the "Company") most recent financial statements, as of July 31, 2012. In April 2013, the agreement of DKM and PM was terminated. The successor firm named in (2) is a continuation of the audit firm PM.

(1) Previous Independent Auditors:

a. On May 6, 2013, the Company dismissed the registered independent public accountant, DKM.

b. PM's report on the financial statements for the year ended July 31, 2012 and for the period June 21, 2005 (inception) through July 31, 2012 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting, except that the report contained an explanatory paragraph stating that there was substantial doubt about the Company's ability to continue as a going concern.

c. Our Board of Directors participated in and approved the decision to change independent accountants. Through the period covered by the financial audit for the year ended July 31, 2012 and through the current date, there have been no disagreements with DKM 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 DKM would have caused them to make reference thereto in their report on the financial statements. Through the interim period May 6, 2013 (the date of dismissal), there have been no disagreements with DKM 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 DKM would have caused them to make reference thereto in their report on the financial statements.

d. We have authorized DKM to respond fully to the inquiries of the successor accountant.

e. During the year ended July 31, 2012 and the interim period through May 6, 2013, there have been no reportable events with us as set forth in Item 304(a)(1)(iv) of Regulation S-K.

f. The Company provided a copy of the foregoing disclosures to DKM prior to the date of the filing of this Report and requested that DKM furnish it with a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the statements in this Report. A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.

(2) New Independent Accountants:

a. On May 6, 2013, the Company engaged Messineo & Co, CPAs, LLC ("M&Co") of Clearwater, Florida, as its new registered independent public accountant. During the year ended July 31, 2012 and prior to May 6, 2013 (the date of the new engagement), we did not consult with M&Co regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company's financial statements by M&Co, in either case where written or oral advice provided by M&Co would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).



Item 9.01 Financial Statements and Exhibits

(d) Exhibits

NUMBER      EXHIBIT
16.1        Letter from DKM Certified Public Accountants, dated May 6, 2013,
            regarding Change in Certifying Accountant. (Filed herewith.)

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