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: November 7, 2018
(Date of earliest event reported)
THE DIAMOND CARTEL, INC.
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(Exact name of registrant as specified in
charter)
Delaware
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(State or other Jurisdiction of Incorporation
or Organization)
1586 Noah Bend
London, Ontario
000-54582 Canada N6G 0T2 46-5221947
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(Commission File (Address of Principal Executive (IRS Employer
Number) Offices Identification
and Zip Code) Number)
(519) 619-4370
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(Registrant's telephone number, including
area code)
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))
Indicate by check mark whether the registrant is an emerging growth company as
defined in Rule 405 of the Securities Act of 1933 (ss.203.405 of this chapter)
or Rule 12b-2 of the Securities Exchange Act of 1934 (ss.204.12b-2 of this
chapter.
Emerging growth company [ ]
If an emerging growth company, indicate by check mark if the registrant has
elected not to use the extended transition period for complying with any new or
revised financial accounting standards provided pursuant to Section 13(a) of the
Exchange Act. [ ]
1
Item 4.01 Change in Registrant's Certifying Accountant
(i) On November 7, 2018, Paritz & Company, P.A. ("Paritz") resigned as the
Company's independent registered public accounting firm. As a result, the
Company's Board of Directors engaged Prager Metis CPAs LLC ("Prager") to serve
as the Company's independent registered public accounting firm effective
November 7, 2018.
(ii) The reports of Paritz on the financial statements of the Company as of
and for the fiscal years ended April 30, 2017 and 2018 contained no adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope, or accounting principles except that the audit reports
on the financial statement of the Company for the years ended April 30, 2017 and
2018 contained an uncertainty about the Company's ability to continue as a going
concern.
(iii) During the Company's fiscal years ended April 30, 2018 and 2017 and
the subsequent interim period from May 1, 2018 to the date of this report, and
in connection with the audit of the Company's financial statements for such
periods, there were no disagreements between the Company and Paritz on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Paritz, would have caused Paritz to make reference to the
subject matter of such disagreements in connection with its audit reports on the
Company's financial statements.
(iv) During the Company's fiscal years ended April 30, 2018 and 2017 and
the subsequent interim period from May 1, 2018 to the date of this report, there
were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation
S-K.
(v) During the Company's fiscal years April 30, 2018 and 2017 and the
subsequent interim period from May 1, 2018 to the date of this report, the
Company did not consult with Prager regarding any of the matters set forth in
Items 304(a)(2)(i) and (ii) of Regulation S-K.
(vi) The Company has provided Paritz with a copy of the disclosures in this
report and has requested that Paritz furnish it with a letter addressed to the
Securities and Exchange Commission stating whether or not Paritz agrees with the
statements in this Item 4.01. A copy of this letter is filed as Exhibit 16 to
this report.
SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS
Item 9.01 Financial Statements and Exhibits
(d) Exhibits.
Exhibit
Number Description
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16 Letter to Securities and Exchange Commission from Paritz &
Company, P.A., dated March 29, 2019.
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.
THE DIAMOND CARTEL, INC.
Dated: March 29, 2019 By: /s/ Michel Atlidakis
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Michel Atlidakis
Principal Executive Officer