UNITED STATE
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): December 21, 2009
SYNERGY RESOURCES CORPORATION
(Exact name of registrant as specified in its charter)
Colorado None 20-2835920
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(State or other jurisdiction (Commission File No.) (IRS Employer
of incorporation) Identification No.)
20203 Highway 60
Platteville, Colorado 80651
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(Address of principal executive offices, including Zip Code)
Registrant's telephone number, including area code: (970) 737-1073
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N/A
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(Former name or former address if changed since last report)
Check 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-14(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 Changes in Registrant's Certifying Accountant.
On December 21, 2009, the Company, through and with the approval of its
Board of Directors, dismissed Stark Winter Schenkein & Co., LLP ("SWS") as its
independent registered public accounting firm and engaged Ehrhardt Keefe Steiner
& Hottman PC ("EKS&H) as its independent registered public accounting firm.
The reports of SWS regarding the Company's financial statements for the
period from December 28, 2007 (inception) to August 31, 2008, the fiscal year
ended August 31, 2009 and the period from December 28, 2007 (inception) to
August 31, 2009, did not contain any adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles. However, the reports of SWS for those fiscal years were qualified
with respect to uncertainty as to the Company's ability to continue as a going
concern. During the period from December 28, 2007 (inception) to August 31,
2008, the year ended August 31, 2009 and the period from September 1, 2009
through December 21, 2009, there were no disagreements with SWS on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedures, which disagreements, if not resolved to the satisfaction of
SWS would have caused it to make reference to such disagreements in such
reports.
The Company provided SWS with a copy of this report on Form 8-K prior to
its filing with the Securities and Exchange Commission and requested SWS to
furnish the Company with a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the above statements and, if it does
not agree, the respects in which it does not agree. A copy of the letter from
SWS is filed as an exhibit to this amended report.
Prior to engaging EKS&H, the Company did not consult with EKS&H regarding
the application of accounting principles to a specific completed or contemplated
transaction or regarding the type of audit opinion that might be rendered by
EKS&H on the Company's financial statements, and EKS&H did not provide any
written or oral advice that was an important factor considered by the Company in
reaching a decision as to any accounting, auditing or financial reporting issue.
The Company's board of directors acts as the Company's audit committee.
Item 9.01 Exhibits
Exhibit
Number Description of Exhibit
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16 Letter from Stark Winter Schenkein & Co., LLP
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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.
Date: January 4, 2010.
SYNERGY RESOURCES CORPORATION
By: /s/ William E. Scaff, Jr.
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William E. Scaff, Jr., Vice President
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