UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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| DATE OF REPORT (Date of earliest event reported): | October 5, 2010 |
COMMAND CENTER, INC.
(Exact Name of Registrant as Specified in its Charter)
Commission file number: 000-53088
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| Washington | | 91-2079472 |
| (State of other jurisdiction of incorporation or organization) | | (I.R.S. Employer Identification No.) |
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| 3773 West Fifth Avenue, Post Falls, ID | | 83854 |
| (Address of Principal Executive Offices) | | (Zip Code) |
(208) 773-7450
(Registrant's telephone number, including area code)
(Former name, former address and former fiscal year, if changed since last report)
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| CHECKTHE APPROPRIATE BOX BELOW IF THE FORM 8-K FILING IS INTENDED TO SIMULTANEOUSLY S ATISY THE FILING OBLIGATION OF THE REGISTRANT UNDER ANY OF THE FOLLOWING PROVISIONS (SEE GENERAL INSTRUCTIONS A.2. BELOW): |
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| o | WRITTEN COMMUNICATIONS PURSUANT TO RULE 425 UNDER THE SECURITIES ACT (17 CFR 230.425) |
| o | SOLICITING MA TERIAL PURSUANT TO RULE 14A-12 UNDER THE EXCHANGE ACT (17 CFR 240.14a-12) |
| o | PRE-COMMENCEMENT COMMUNICATIONS PURSUANT TO RULE 14-d-2(b) UNDER THE EXCHANGE ACT (17 CFR 240.14d-2(b)) |
| o | PRE-COMMENCEMENT COMMUNICATIONS PURSUANT TO RULE 13-e-4(c) UNDER THE EXCHANGE ACT (17 CFR 240.13e-4(c)) |
Item 4.01. Changes in Registrant's Certifying Accountant
(a) Previous Certifying Accountant
On September 28, 2010, the Company received a copy of a notification from DeCoria, Maichel, and Teague, P.S., Certified Public Accountants (“DM-T”), the Company's independent registered accountants, that DM-T terminated the auditor/client relationship.
Except as noted in the paragraph immediately below, the reports of DM-T on the Company's financial statements for the fis cal years ending December 26, 2008 and December 25, 2009 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.
The reports of DM-T on the Company's financial statements for the fiscal year ending December 25, 2009 contained an explanatory paragraph which noted that there was substantial doubt as to the Company's ability to continue as a going concern.
During the fiscal years ending December 26, 2008 and December 25, 2009, and as of October 4, 2010, the Company has not had any disagreements with DM-T on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to DM-T's satisfaction, would have caused them to make reference thereto in their reports on the Company's financial statements for such years.
During our two most recent fiscal years and the subsequent interim period through October 4, 2010, the Company has not consulted with DM-T regarding either (i) the application of the accounting principles to a specified transaction, either complete or proposed; or the type of audit opinion that might be rendered on the Company's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to that item) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
We requested that DM-T provide us with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of the letter provided by DM-T was received on October 6, 2010 and is filed as exhibit 16.2 to this Form 8-K.
(b) Engagement of New Certifying Accountant
As of October 5, 2010, the Company's Board of Directors/Audit Committee had not yet taken final action to replace DM-T.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
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| 16.2 | | Letter dated October 5, 2010 from DeCoria, Maichel & Teague, P.S. |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Command Center, Inc. October 5, 2010
/s/ Ralph E. Peterson
Chief Financial Officer
