SPFX 8-K
Standard Premium Finance Holdings, Inc. (SPFX)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01 Change in Registrant’s Certifying Accountant.
On October 11, 2022, Standard Premium Finance Holdings, Inc., a Florida corporation (the “Company”), received the resignation of Liggett & Webb P.A. (“L&W”) as our independent registered public accountant, effective immediately. The resignation of L&W was approved by the Audit Committee of the Board of Directors.
The reports of L&W on the Company’s financial statements for the years ended December 31, 2021 and 2020 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.
During the years ended December 31, 2021 and 2020 and the subsequent interim period through October 11, 2022, the Company has not had any disagreements with L&W on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to L&W’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s consolidated financial statements for such periods.
During the years ended December 31, 2021 and 2020 and the subsequent interim period through October 11, 2022, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided L&W with a copy of the disclosures it is making in this Current Report on Form 8-K (the “Report”) prior to the time the Report was filed with the Securities and Exchange Commission (the “SEC”). The Company requested that L&W furnish a letter addressed to the SEC stating whether or not it agrees with the statements made herein. A copy of L&W’s letter, dated October 12, 2022, is attached hereto as Exhibit 16.1.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
| Exhibit No. | Description | |
| 16.1 | Letter of Liggett & Webb P.A. dated October 12, 2022 to the SEC regarding statements included in this Form 8-K. | |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101) |
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.
| STANDARD PREMIUM FINANCE HOLDINGS, INC. | ||
| Dated: October 12, 2022 | By: | /s/ William J. Koppelmann |
| William J. Koppelmann Chairman and Chief Executive Officer | ||
EXHIBIT 16.1
October 12, 2022
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
RE: Standard Premium Finance Holdings, Inc.
File Ref No: 000-56243
We have read the statements of Standard Premium Finance Holdings, Inc., pertaining to our firm included under Item 4.01 of Form 8-K dated October 11, 2022 and agree with such statements as they pertain to our firm. We have read Item 4.01, captioned “Changes in Company’s Certifying Accountant,” of the Current Report on Form 8-K of Standard Premium Finance Holdings, Inc. and are in agreement with the statements therein as they relate to our firm. We have no basis to agree or disagree with the other statements contained therein.
Sincerely,
Liggett & Webb, P.A.
Certified Public Accountants
Boynton Beach, Florida