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MCVE > SEC Filings for MCVE > Form 8-K on 15-Aug-2013All Recent SEC Filings

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

Item 4.01. Changes in Registrant's Certifying Accountant

On August 14, 2013, MacroSolve, Inc. (the "Company") received notice of the resignation of Hood & Associates, CPAs, P.C. ("Hood"), as its independent registered public accounting firm. Hood's resignation resulted from staffing considerations that resulted in Hood being unable to provide a concurring partner for review of the Company's financial statements.

The reports of Hood on the Company's financial statements for each of the past two fiscal years contained no adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except as that the reports of Hood for the fiscal year ended December 31, 2011 indicated conditions which raised substantial doubt about the Company's ability to continue as a going concern.

During the Company's two most recent fiscal years and through the date of this report, it has had no disagreements with Hood 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 Hood, would have caused it to make reference to the subject matter of such disagreements in its report on the Company's financial statements for such periods.

During the Company's two most recent fiscal years and through the date of this report on Form 8-K, there have been no reportable events as defined under Item 304(a)(1)(v) of Regulation S-K adopted by the SEC.

The Company provided Hood with a copy of this disclosure before its filing with the SEC. The Company requested that Hood provide us with a letter addressed to the SEC stating whether or not it agrees with the above statements, and the Company received a letter from Hood stating that it agrees with the above statements. A copy of the letter from Hood is attached hereto as Exhibit 16.1.

ITEM 9.01 Financial Statements and Exhibits.

(d) Exhibits.

16.1 Letter from Hood & Associates, CPAs, P.C. to the SEC, dated as of August 15, 2013.

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