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GRMH > SEC Filings for GRMH > Form 8-K on 27-Dec-2012All Recent SEC Filings

Show all filings for GRAYMARK HEALTHCARE, INC.



Changes in Registrant's Certifying Accountant

Item 4.01 Change in Registrants Certifying Accountant

On December 21, 2012, the Company engaged Hein & Associates LLP ("Hein") as its independent registered public accounting firm for the year ending December 31, 2012.

During 2012, the Company consulted with Hein regarding the process for requesting accounting interpretation and guidance from the Office of the Chief Accountant at the Securities and Exchange Commission (the "Staff"). The Company provided Hein with the research and analysis it performed for the accounting for a proposed transaction and a draft of the submission to the Staff requesting guidance on the proposed accounting. Hein did not provide any information or guidance to the Company that was a factor in the Company's determination of the appropriate accounting for the proposed transaction.

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