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
Date of Report (Date of earliest event reported): December 21, 2012
Graymark Healthcare, Inc.
(Exact name of registrant as specified in charter)
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| Oklahoma | | 001-34171 | | 20-0180812 |
(State or Other Jurisdiction of Incorporation) | | (Commission File Number) | | (IRS Employer Identification No.) |
204 N. Robinson Avenue, Suite 400
Oklahoma City, Oklahoma 73102
(Address of Principal Executive Offices) (Zip Code)
(405) 601-5300
(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 (17 CFR 240.14d-2(b)) |
| ¨ | Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
| 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.
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.
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| | | | By: | | GRAYMARK HEALTHCARE, INC. |
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| Date: December 26, 2012 | | | | By: | | /s/ Stanton Nelson |
| | | | | | Stanton Nelson |
| | | | | | Chief Executive Officer |
