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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 (Date of earliest event reported):
October 23, 2023
OUTDOOR SPECIALTY PRODUCTS, INC.
(Exact name of registrant as specified in its charter)
Nevada |
|
000-56301 |
|
46-4854952 |
(State or other jurisdiction
of incorporation) |
|
(Commission File Number) |
|
(IRS Employer
Identification No.) |
3842 Quail Hollow Drive, Salt Lake City, Utah |
|
84109 |
(Address of principal executive offices) |
|
(Zip Code) |
Registrant’s telephone number, including
area code: (801) 560-5184
______________________________________________________
(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 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)) |
Securities registered pursuant to Section 12(b) of
the Act:
Title of each class |
|
Trading Symbol(s) |
|
Name of each exchange on which registered |
N/A |
|
N/A |
|
N/A |
Indicate by check mark whether the registrant
is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (§240.12b-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. ☐
Item 4.01 Change in Registrant’s Certifying
Accountant.
On October 23, 2023, Outdoor Specialty Products,
Inc. (the “Company”) dismissed Pinnacle Accountancy Group of Utah a dba of Heaton & Company, PLLC (“Pinnacle”)
as its independent principal accountant. The dismissal resulted from the sale of a portion of Pinnacle’s business to GreenGrowth
CPAs (“GreenGrowth”).
On October 23, 2023, the Company engaged and executed
an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent principal accountant to replace
Pinnacle.
The reports of Pinnacle regarding the Company’s
financial statements for each of the fiscal years ended September 30, 2022 and 2021, being the two most recent fiscal years for which
the Company has filed audited financial statements with the Securities and Exchange Commission (the “SEC”), did not contain
any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles,
except to indicate that there was substantial doubt about the Company’s ability to continue as a going concern.
The Company does not have an audit committee of its
board of directors and the decision to change independent principal accountants was approved by the Company’s board of directors.
During the fiscal years ended September 30, 2022
and 2021, and through the date of this Current Report, the Company had no disagreements (as defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions to Item 304 of Regulation S-K) with Pinnacle 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 Pinnacle would have
caused Pinnacle to make reference thereto in connection with its report.
During the fiscal years ended September 30, 2022
and 2021, and through the date of this Current Report, the Company did not experience any reportable events (as defined in Item 304(a)(1)(v)
of Regulation S-K).
The Company requested Pinnacle to furnish it with
a letter addressed to the SEC stating whether or not Pinnacle agrees with the above statements and, if it does not agree, the respects
in which it does not agree. A copy of the letter, dated October 23, 2023, is filed as Exhibit 16.1 to this current report on Form 8-K.
During the Company’s fiscal years ended September 30, 2022 and 2021,
and through the date of this Current Report, neither the Company nor anyone on the Company’s behalf consulted with GreenGrowth regarding
any of the following:
(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 Company’s financial statements, and neither
a written report nor oral advice was provided to the Company that GreenGrowth concluded was an important factor considered by the Company
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 Item 304(a)(1)(iv) of Regulation S-K and the related instructions
to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
[Signature appears on the following page]
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.
|
Outdoor Specialty Products, Inc. |
Date: October 24, 2023 |
|
|
By: |
/s/ Kirk Blosch |
|
Name: |
Kirk Blosch |
|
Title: |
President |
3
Exhibit 16.1
October 23, 2023
Securities and Exchange Commission (the “Commission”)
100 F Street, NE
Washington, DC 20549
Dear Ladies and Gentleman:
We are the former independent registered public accounting firm for
Outdoor Specialty Products, Inc. (the “Company”). We have read the statements made by the Company, which were provided to
us and which we understand will be filed with the Commission pursuant to Item 4.01 Changes in Registrant’s Certifying Accountant
of its current report on Form 8-K (the “Current Report”) and are in agreement with the disclosure in the Current Report, insofar
as it pertains to our firm.
We hereby consent to the filing of this letter as an exhibit to the
foregoing report on Form 8-K.
Sincerely,
/s/ Heaton & Company, PLLC
(dba Pinnacle Accountancy Group of Utah)
PINNACLE ACCOUNTANCY GROUP OF UTAH
Farmington, UT
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Outdoor Specialty Products (PK) (USOTC:ODRS)
과거 데이터 주식 차트
부터 11월(11) 2024 으로 12월(12) 2024
Outdoor Specialty Products (PK) (USOTC:ODRS)
과거 데이터 주식 차트
부터 12월(12) 2023 으로 12월(12) 2024