Amended Current Report Filing (8-k/a)
11 2월 2015 - 7:27AM
Edgar (US Regulatory)
UNITED
STATES
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
February
9, 2015
Date
of Report
(Date
of earliest event reported)
Corporate
Resource Services, Inc.
(Exact
name of registrant as specified in its charter)
Delaware |
1-36060 |
80-0551965 |
(State or other jurisdiction
of incorporation) |
(Commission
File Number) |
(IRS Employer Identification No.) |
160 Broadway
13th Floor, New York, NY 10038
(Address
of principal executive offices and zip code)
(646) 443-2380
(Registrant’s
telephone number, including area code)
Not Applicable
(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 (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-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
EXPLANATORY NOTE
Corporate Resource Services, Inc. (the
“Company”) is filing this Current Report on Form 8-K/A (this “Amendment”) to:(i) amend and restate its
Current Report on Form 8-K filed with the Securities and Exchange Commission(“SEC”) on February 6, 2015 ( the “Original
Report”) to update the Item 4.02 disclosure contained in the Original Report to file the letter of Crowe Horwath LLP (“Crowe
Horwath”) addressed to the SEC furnished to the Company in response to the Original Report; (ii) report of Crowe Horwath’s
resignation effective February 9, 2015; and (iii) report that the Company is unlikely to file its Annual Report on Form 10-K in
a timely manner.
Item 4.01 Changes in Registrant’s
Certifying Accountant
On February 9, 2015, Crowe Horwath resigned
as the Company’s Certifying Accountant, effective immediately.
The Company provided Crowe Horwath with
a copy of the disclosure set forth in this Item 4.01 and has requested that Crowe Horwath furnish the Company with a letter addressed
to the SEC stating whether or not it agrees with the statements made herein, each as required by SEC rules.
Item 8.01 Other Events
As a result of the
foregoing, the Company believes that it is unlikely that it will be able to file its Annual Report on Form 10-K for the year ended
January 2, 2015 in a timely manner.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d) EXHIBITS
16.1 Letter of Crowe Horwath LLP dated February 9, 2015
SIGNATURE
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
thereunto duly authorized.
Date: February 10, 2015 |
Corporate Resource Services, Inc. |
|
|
|
|
By |
/s/ John P. Messina, Sr. |
|
Name: John P. Messina, Sr. |
|
Title: Chief Executive Officer |
Exhibit 16.1
|
Crowe Horwath LLP |
|
Independent Member Crowe Horwath International |
|
|
|
488 Madison Avenue, Floor 3 |
|
New York, New York 10022-5722 |
|
Tel 212.572.5500 |
|
Fax 212.572.5572 |
|
www.crowehorwath.com |
February 9, 2015
Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N. W.
Washington, DC 20549
Re: |
Corporate Resource Services, Inc. |
|
Commission File Number 1-36060 |
Ladies and gentlemen:
We have read the comments made regarding
us in Item 4.02 of Form 8-K of Corporate Resource Services dated February 6, 2015, as contained in the third, fourth and fifth
paragraphs of Item 4.02, and are in agreement with those statements .
Sincerely, |
|
|
|
|
|
Crowe Horwath LLP |
|
New York, New York |
|
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