SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of report (Date of earliest event reported): April 6, 2011
Biggest Little Investments L.P.
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(Exact name of registrant as specified in its charter)
Delaware 0-16856 13-3368726
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(State or other jurisdic- (Commission File Number) (IRS Employer Identi-
tion of incorporation or fication No.)
organization)
3702 S. Virginia St., Unit G2
Reno, Nevada 89502
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(Address of principal executive (Zip Code)
offices)
(775) 825-3355
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(Registrant's telephone number, including area code)
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(Former name or former address, if changed since last report)
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 Ruled 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))
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ITEM 4.01. Changes in Registrant?s Certifying Accountant.
On April 6, 2011, Biggest Little Investments, L.P. (the ?Partnership?)
received a letter from its independent auditor, Mark Bailey & Co. (?MB &
Co.?), notifying the Partnership that MB & Co. had chosen not to stand for re-
appointment as the Partnership?s independent auditor.
Neither of MB & Co.?s reports on the Partnership?s financial statements
for the years ended December 31, 2010 or 2009 contained an adverse opinion or
a disclaimer of opinion or was qualified or modified as to uncertainty, audit
scope or accounting principles. Additionally, there were no disagreements
between the Partnership and MB & Co. on any matters of accounting principles
or practices, financial statement disclosures or auditing scope or procedure
during the years ended December 31, 2010 or 2009, or during the quarter ended
March 31, 2011, or through the declination date of April 6, 2011, which
disagreement(s), if not resolved to the satisfaction of MB & Co., would have
caused it to make reference to the subject matter of the disagreement(s) in
connection with its reports.
On April 13, 2011, the Partnership engaged M&K CPAs, PLLC as its
independent auditor for the fiscal years ending December 31, 2011, 2012 and
2013. This decision was approved by the Partnership?s manager. The
Partnership does not have an audit or similar committee. During fiscal years
2009 and 2010, the fiscal quarter ended March 31, 2011, and the period through
the engagement date of April 13, 2011, the Partnership did not consult M&K
CPAs, PLLC regarding:
(i) Either: The application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit opinion
that might be rendered on the Partnership's financial statements, and
neither a written report was provided to the Partnership nor was oral
advice provided that M&K CPAs, PLLC concluded was an important factor
considered by the Partnership in reaching a decision as to the
accounting, auditing or financial reporting issue; or
(ii) Any matter that was either the subject of a disagreement (as
defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related
instructions to such item) or a reportable event (as described in
paragraph 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits.
(a) Not applicable.
(b) Not applicable.
(c) Not applicable.
(d) Exhibits.
The exhibits required to be attached by Item 601 of Regulation S-K are
listed in the Index to Exhibits on page 4 of this Form 8-K/A and are
incorporated herein by reference.
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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 this 28th day of April, 2011.
Biggest Little Investments L.P.
By: Maxum LLC
Its General Partner
By: /s/ Ben Farahi
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Ben Farahi
Manager
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EXHIBIT INDEX
Exhibit No. Description
16.1 Letter from Mark Bailey & Company, Ltd. dated April 25,
2011, stating agreement with the statements made in Form 8-
K filed by Biggest Little Investments, L.P. on April 25,
2011.
16.2 Letter from Mark Bailey & Company, Ltd. dated April 27,
2011, stating agreement with the statements made in Form 8-
K/A filed by Biggest Little Investments, L.P. on April 27,
2011.
16.3 Letter from Mark Bailey & Company, Ltd. dated April 28,
2011, stating agreement with the statements made in Form 8-
K/A filed by Biggest Little Investments, L.P. on April 28,
2011.
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Exhibit 16.1
Mark Bailey & Company, Ltd.
1495 Ridgeview Dr., Ste. 200
Reno, NV 89519
http://www.markbaileyco.com
April 25, 2011
United States Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Re: Biggest Little Investments L.P.
We have read the statements included in Item 4.01 of the Form 8-K. We agree
with such statements made regarding our Firm.
Yours truly,
/s/ Mark Bailey & Company, Ltd.
Reno, Nevada
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Exhibit 16.2
Mark Bailey & Company, Ltd.
1495 Ridgeview Dr., Ste. 200
Reno, NV 89519
http://www.markbaileyco.com
April 27, 2011
United States Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Re: Biggest Little Investments L.P.
We have read the statements included in Item 4.01 of the Form 8-K/A. We agree
with such statements made regarding our Firm.
Yours truly,
/s/ Mark Bailey & Company, Ltd.
Reno, Nevada
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Exhibit 16.3
Mark Bailey & Company, Ltd.
1495 Ridgeview Dr., Ste. 200
Reno, NV 89519
http://www.markbaileyco.com
April 28, 2011
United States Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Re: Biggest Little Investments L.P.
We have read the statements included in Item 4.01 of the Form 8-K/A. We agree
with such statements made regarding our Firm.
Yours truly,
/s/ Mark Bailey & Company, Ltd.
Reno, Nevada
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