HWKE 8-K
Hawkeye Digital, Inc. (HWKE)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
Pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
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Registrant’s telephone number, including area code: (
Registrant’s fax number, including area code: (912) 253-0375
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation to the registrant under any of the following provisions:
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) | |
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) | |
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) | |
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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:
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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. |
Previous independent registered public accounting firm
On October 6, 2023 (the “Resignation Date”), Hawkeye Systems, Inc. (the “Company”) was notified by Reliant CPA PC (the “Former Auditor”) that it was resigning as the independent registered public accounting firm of the Company.
During the years ended June 30, 2023 and through the date of this Current Report on Form 8-K, the Company has not had any disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures which, if not resolved to the satisfaction of the Former Auditor, would have caused them to make reference thereto in their reports on the Company’s financial statements for such years.
During the year ended June 30, 2023 and through the date of this Current Report on Form 8-K, there were no reportable events as defined in item 304(a)(1)(v) of Regulation S-K.
The Company has requested that our Former Auditor furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of this letter is attached hereto to this amendment to the Form 8-K as Exhibit 16.1.
New independent registered public accounting firm
On October 20, 2023 (the “Engagement Date”), the Company engaged Fruci & Associates II, PLLC (the “New Auditor”) as its independent registered public accounting firm for the Company’s fiscal year ended June 30, 2024. The recommendation to engage the New Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors as it being in the best interests of the Company.
During the most recent fiscal year and through the Engagement Date, the Company has not consulted with the New Auditor regarding either:
1. | The application of accounting principles to any 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 was provided to the Company nor oral advice was provided that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or |
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2. | Any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1) (iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)). |
Item 9.01 | Financial Statements and Exhibits |
Exhibit No. |
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104 |
| Cover Page Interactive Data File (embedded within the Inline XBRL Document) |
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SIGNATURE
Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| HAWKEYE SYSTEMS INC. |
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Date: October 31, 2023 | By: | /s/ Corby Marshall |
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| Name: | Corby Marshall |
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| Title: | Chief Executive Officer |
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EXHIBIT 16.1
October 31, 2023
Securities and Exchange Commission
Office of the Chief Accountant
100 F Street N.E.
Washington, D.C. 20549
Re: Hawkeye Systems, Inc.
File Ref. No. 000-56332
We have read the statements made by Hawkeye Systems, Inc. (the “Company”), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of Hawkeye Systems, Inc. Form 8-K report dated October 31, 2023. We agree with the statements that pertain to Reliant CPA PC in such Form 8- K.
We have no basis to agree or disagree with any other statements of the Company contained in Item 4.01.
Sincerely,
Reliant CPA PC
Newport Beach, CA