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):September 6, 2013 (August 16, 2013)
NOHO, INC.
(Exact name of registrant as specified in its charter)
| | | |
| Wyoming | 000-54746 | 27-2300669 |
| (State or other jurisdiction | (Commission File Number) | (IRS Employer |
| of Incorporation) | | Identification Number) |
| |
8340 E. Raintree Dr. Unit D
Scottsdale, AZ 85260 | |
| | (Address of principal executive offices) | |
| | (480) 306-7319 | |
| | (Registrant’s Telephone Number) | |
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:
☐ 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 COMPANY’S CERTIFYING ACCOUNTANT
OnAugust 16, 2013, L.L. Bradford (“LLB”) was engaged as the registered independent public accountant forNOHO Inc., a Wyoming corporation (the “Company”) and Sam Kan & Company(“SK&C”) was dismissed as the registered independent public accountant for the Company. The decisions to appoint LLB and dismiss SK&C were approved by the Board of Directors of the Company onAugust 15, 2013.
Other than the disclosure of uncertainty regarding the ability for us to continue as a going concern which was included in our accountant’s report on the financial statements for the year ended October 31, 2012, SK&C’s reports on the financial statements of the Company for the year ended October 31, 2012 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. For the most recent fiscal years and any subsequent interim period through SK&C's termination onAugust 16, 2013, SK&C disclosed the uncertainty regarding the ability of the Company to continue as a going concern in its accountant’s report on the financial statements.
In connection with the audit and review of the financial statements of the Company throughAugust 16, 2013, there were no disagreements on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with SK&C opinion to the subject matter of the disagreement.
In connection with the audited financial statements of the Company for the year ended October 31, 2012 and interim unaudited financial statements throughAugust 16, 2013, there have been no reportable events with the Company as set forth in Item 304(a)(1)(v) of Regulation S-K.
Prior toAugust 16, 2013, the Company did not consult with LLB regarding (1) the application of accounting principles to specified transactions, (2) the type of audit opinion that might be rendered on the Company’s financial statements, (3) written or oral advice was provided that would be an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issues, or (4) any matter that was the subject of a disagreement between the Company and its predecessor auditor as described in Item 304(a)(1)(iv) or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided a copy of the foregoing disclosures to SK&C prior to the date of the filing of this report and requested that SK&C furnish it with a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the statements in this Report. A copy of the letter furnished in response to that request is filed as Exhibit 16.1 to this Form 8-K.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d)Exhibits
16.1 Letter fromSam Kan & Company dated September 6, 2013, to the Securities and Exchange Commission regarding statements included in this Form 8-K..
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
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| | NOHO, INC. |
| Date: September 6, 2013 | By: | /s/John Grdina | |
| | | John Grdina |
| | | Chief Executive Officer & President |
