Item 4.01 Change in Registrant's Certifying Accountant
Effective January 1, 2021 Hall & Company Certified Public Accountants and
Consultants, Inc. ("Hall & Company"), the Company's independent registered
public accounting firm, merged with and into Macias, Gini & O'Connell, LLC
("MGO"). In the merger, Hall & Company's audit operations and the professional
staff of Hall & Company joined MGO as employees of MGO. Accordingly, effective
January 8, 2021, Hall & Company resigned as the Company's independent registered
public accounting firm and MGO became the Company's independent registered
public accounting firm. This change in the Company's independent registered
public accounting firm was approved by the Company's Board of Directors on
January 8, 2021.
The principal accountant's reports of Hall & Company on the financial statements
of the Company as of and for the years ended December 31, 2019, 2018, 2017, and
2016 did not contain any adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting principles.
During the years ended December 31, 2019, 2018, 2017, and 2016, and through
January 8, 2021, there were no disagreements with Hall & Company on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which if not resolved to Hall & Company's
satisfaction would have caused it to make reference thereto in connection with
its reports on the financial statements for such years. During the fiscal years
ended December 31, 2019, 2018, 2017, and 2016, and during the period from the
end of the most recently audited fiscal year through January 8, 2021, there were
no reportable events of the type described in Item 304(a)(1)(v) of Regulation
S-K.
During the years ended December 31, 2019, 2018, 2017, and 2016, and through
January 8, 2021, the Company did not consult with MGO with respect to any of (i)
the application of accounting principles to a specified transaction, either
completed or proposed; (ii) the type of audit opinion that might be rendered on
the Company's financial statements; or (iii) any matter that was either the
subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K)
or an event of the type described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Hall & Company with a copy of the foregoing disclosure and
requested Hall & Company to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made therein. A copy of such letter, dated January 11, 2021, furnished by Hall &
Company, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
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Item 9.01 Financial Statements and Exhibits.
Exhibit Description
16.1 Letter to the Securities and Exchange Commission dated January 11, 2021
from Hall & Company regarding the change in the independent registered
accounting firm .
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