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EWRL > SEC Filings for EWRL > Form 8-K on 15-Jan-2014All Recent SEC Filings

Show all filings for CIRQUE ENERGY, INC.



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


On January 9, 2014, De Joya Griffith, LLC, notified Cirque Energy, Inc. (the "Company") that De Joya Griffith, LLC would cease to serve as the Company's independent registered public accounting firm, effective on the foregoing date. See the letter from De Joya Griffith, LLC to the Company attached hereto as Exhibit 16.1.

Other than an explanatory paragraph included in De Joya Griffith, LLC's audit report for the Company's fiscal years ended December 31, 2012 and 2011 relating to the uncertainty of the Company's ability to continue as a going concern, the audit report of De Joya Griffith, LLC on the Company's financial statements for the last two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. In connection with its audits of the foregoing periods and reviews of the Company's financial statements through January 9, 2014, there were no disagreements with De Joya Griffith, LLC 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 De Joya Griffith, LLC, would have caused it to make reference thereto in its report on the financial statements for such years.

The Company has furnished to De Joya Griffith, LLC the statements made in this Item 4.01. Attached as Exhibit 16.2 to this Form 8-K is De Joya Griffith, LLC's letter to the Securities and Exchange Commission, dated January 15, 2014, regarding these statements.


(d) Exhibits.

The following exhibits are furnished herewith:

Exhibit No.   Description

16.1          Letter, dated January 9, 2014, from De Joya Griffith, LLC to the
              Company, regarding De Joya Griffith, LLC's resignation as the
              Company's independent registered public accounting firm.

16.2          Letter, dated January 15, 2014, from De Joya Griffith, LLC to the
              Securities and Exchange Commission, regarding the change in the
              independent registered public accounting firm of the Company.

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