CANN 8-K
TREES Corp (Colorado) (CANN)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01 |
| Changes in Registrant’s Certifying Accountant |
Dismissal of Marcum LLP
On July 20, 2021, the Company dismissed Marcum LLP (“Marcum”) as the Company’s principal accountant and auditor. The dismissal of Marcum was recommended by the Company’s Audit Committee and approved by the Board of Directors.
The audit reports of Marcum on the Company’s consolidated financial statements for each of the two most recent fiscal years ended December 31, 2020 and 2019 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such audit report contained in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2019 contained an explanatory paragraph expressing substantial doubt as to the Company’s ability to continue as a going concern.
During the fiscal years ended December 31, 2020 and December 31, 2019 and through July 20, 2021, there have been no "disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with Marcum 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 Marcum would have caused Marcum to make reference thereto in its reports on the consolidated financial statements for such years. During the fiscal year ended December 31, 2020 and through July 20, 2021, there have been no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided Marcum with a copy of the disclosures it is making in this Form 8-K prior to the time of filing with the SEC and requested that Marcum furnish the letter addressed to the SEC stating whether or not it agrees with the disclosures made herein as required by Item 304(a)(3) of Regulation S-K. A copy of Marcum’s letter, dated July 20, 2021, is attached hereto as Exhibit 16.1.
Engagement of Haynie & Company
On July 20, 2021, the Company engaged Haynie & Company (“Haynie”) as its new principal accountant to audit the Company’s financial statements. During the Company’s two most recent fiscal years and any subsequent interim period prior to the above engagement, the Company did not consult Haynie concerning any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.
Item 9.01 |
| Financial Statements and Exhibits. |
(d) Exhibits.
Exhibit No. |
| Description |
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104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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 thereunto duly authorized.
Dated: July 22, 2021
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| By: | /s/ Adam Hershey |
| Name: | Adam Hershey |
| Title: | Interim Chief Executive Officer |
July 20, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by General Cannabis Corp under Item 4.01 of its Form 8-K dated July 20, 2021. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of General Cannabis Corp contained therein.
Very truly yours,
/s/ Marcum llp
Marcum llp