UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K/A
(Amendment No. 1)
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
Date of report (Date of earliest event reported): February 1, 2021
COMMONWEALTH INCOME & GROWTH FUND IV
(Exact name of registrant as specified in its charter)
Commission File Number: 333-62526
| Pennsylvania | 23-3080409 |
| (State or other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification Number) |
4532 US Highway 19
Suite 200
New Port Richey, FL 34652
(Address, including zip code, of principal executive offices)
(877) 654-1500
(Registrant’s telephone number including area code)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17CFR 240.14d-2(b))
☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17CFR 240.13e-4(c))
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
The Partnership is filing this Amendment No. 1 on Form 8K/A to the Current Report on Form 8K filed with the Securities and Exchange Commission (“SEC”) on February 5, 2021 (“Original Form 8-K) to correct a scrivener’s error with respect to the omission of Exhibit 16, Letter from BDO USA LLP (CPA), dated February 1, 2021, regarding the change in certifying accountant, under Item 9.01, Financial Statements and Exhibits, (d) Exhibits.
Except as stated herein, this Current Report on Form 8-K/A does not reflect events occurring after the filing of the Original Form 8-K on February 5, 2021 and no attempt has been made to this Current Report on Form 8-K/A to modify or update other disclosures as presented in the Original Form 8-K. Accordingly, this Form 8-K/A should be read in conjunction with the Original Form 8-K and our filings with the SEC subsequent to the filing of the Original Form 8-K.
Section 4 – Matters Related to Accountants and Financial Statements
Item 4.01 Changes in Registrant’s Certifying Accountant
On February 1, 2021, the Partnership’s independent accountant (“BDO”) resigned. The General Partner, for the last three years, has repeatedly requested a written explanation of progress and position from BDO, only now to receive a letter of resignation with no explanation beyond “exercise of (their) professional judgement”.
Item 9.01 - Financial Statements and Exhibits
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, thereunto duly authorized.
| | COMMONWEALTH INCOME & GROWTH FUND IV |
| | BY: COMMONWEALTH INCOME & GROWTH FUND, INC., General Partner |
| March 24, 2021 | By: /s/ Kimberly A. Springsteen-Abbott |
| Date | Kimberly A. Springsteen-Abbott |
| | Chief Executive Officer Commonwealth Income & Growth Fund, Inc. |
