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 12, 2013
DIVERSIFIED RESOURCES, INC.
---------------------------
(Name of Small Business Issuer in its charter)
Nevada None 98-0687026
--------------------------- --------------------- ------------------
(State of incorporation) (Commission File No.) (IRS Employer
Identification No.)
1789 W. Littleton Blvd.
Littleton, CO 80120
-------------------------------------------
(Address of principal executive offices, including Zip Code)
Registrant's telephone number, including area code: (303) 797-5417
N/A
----------------------------------------------
(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.
In November 2013, Diversified Resources Group, Inc. (the "Company")
acquired Natural Resource Group, Inc. ("NRG"), an oil and gas exploration
company, in consideration for 14,558,150 shares of the Company's common stock.
The acquisition was accounted for as a recapitalization of the Company and, for
financial reporting purposes, NRG was considered to have acquired the Company.
The financial statements of NRG as of October 31, 2012 and July 31, 2013
were included as part of an 8-K report filed with the Securities and Exchange
Commission on November 22, 2013. The 8-K can be reviewed on the SEC's website
(www.sec.gov).
On December 12, 2013, Malone Bailey, LLP ("MB") was dismissed as NRG's
independent registered public accounting firm.
Although the reports of MB regarding the financial statements of NRG for
the fiscal years ended October 31, 2012 and 2011 did not contain any adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles, the reports for each of these
years did contain an explanatory paragraph as to the existence of substantial
doubt regarding NRG's ability to continue as a going concern.
During the years ended October 31, 2012 and 2011, and during the period
from October 31, 2012 through December 12, 2013, the date of dismissal, there
were no disagreements with MB 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 MB would have caused it to
make reference to such disagreement in its reports.
MB has been provided with a copy of this report on Form 8-K prior to its
filing with the Securities and Exchange Commission. MB has been requested to
furnish NRG 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 MB is filed
as an exhibit to this report.
On January 6, 2014, NRG, through and with the approval of its Board of
Directors, engaged Kingery & Crouse, P.A. ("KC") as its independent registered
public accounting firm.
Prior to engaging KC, NRG did not consult with KC regarding the application
of accounting principles to a specific completed or contemplated transaction or
regarding the type of audit opinions that might be rendered by KC on NRG's
financial statements, and KC did not provide any written or oral advice that was
an important factor considered by NRG in reaching a decision as to any such
accounting, auditing or financial reporting issue.
Item 9.01. Exhibits. Exhibit No. Description of Document
16 Letter regarding change in certifying accountant.
2
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: May 8, 2014 DIVERSIFIED RESOURCES, INC.
By:/s/ Paul Laird
----------------------------------
Paul Laird, Chief Executive Officer