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FULL > SEC Filings for FULL > Form 8-K on 9-Jul-2014All Recent SEC Filings

Show all filings for FULL CIRCLE CAPITAL CORP

Form 8-K for FULL CIRCLE CAPITAL CORP


9-Jul-2014

Changes in Registrant's Certifying Accountant, Financial Statements and


Item 4.01 Change in Registrant's Certifying Accountant.

On June 30, 2014, KPMG LLP ("KPMG") acquired certain assets of ROTHSTEIN-KASS, P.A. (d/b/a Rothstein Kass & Company, P.C.) and certain of its affiliates ("Rothstein Kass"), the independent registered public accounting firm for Full Circle Capital Corporation (the "Company"). As a result of this transaction, on June 30, 2014, Rothstein Kass resigned as the independent registered public accounting firm for the Company. Concurrent with such resignation, the Company approved the engagement of KPMG as the new independent registered public accounting firm for the Company through the completion of their audit work for the Company's fiscal year ended June 30, 2014.

The audit reports of Rothstein Kass on the Company's consolidated financial statements for the years ended June 30, 2013 and June 30, 2012 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the two most recent fiscal years ended June 30, 2013 and June 30, 2012, and through the subsequent interim period preceding Rothstein Kass's resignation, there were no disagreements between the Company and Rothstein Kass on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Rothstein Kass would have caused them to make reference thereto in their reports on the Company's financial statements for such years.

During the two most recent fiscal years ended June 30, 2013 and June 30, 2012, and through the subsequent interim period preceding Rothstein Kass's resignation, there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

During the Company's two most recent fiscal years ended June 30, 2013 and June 30, 2012, and through the subsequent interim period preceding KPMG's engagement, the Company did not consult with KPMG on either (1) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that may be rendered on the Company's financial statements, and KPMG did not provide either a written report or oral advise to the Company that KPMG concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (2) any matter that was either the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Rothstein Kass a copy of the disclosures in this Form 8-K and has requested that Rothstein Kass furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company's statements herein. A copy of Rothstein Kass's letter, dated July 8, 2014, is attached as Exhibit 16.1 to this Form 8-K.



Item 9.01 Financial Statements and Exhibits.

(a) Not applicable.

(b) Not applicable.

(c) Not applicable.

(d) Exhibits

Exhibit No. Description

16.1 Rothstein Kass's Letter to the SEC dated July 8, 2014

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