Trafalgar International, Inc 8-K/A, filed Nov 10, 2021
Trafalgar International, Inc. (TRFA)
About this 8-K/A
Trafalgar International, Inc filed this 8-K/A on November 10, 2021, reporting on events of August 1, 2021.
Items reported
- Item 4.01: Change of auditor
- Item 9.01: Financial statements and exhibits
UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
CURRENT
REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported)
(Exact Name of Registrant as Specified in Charter)
(State or other jurisdiction of incorporation) |
(Commission File Number) |
(IRS Employer Identification No.) |
(Address of Principal Executive Offices)
(Registrant’s telephone number, including area code)
N/A
(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)) |
Securities registered pursuant to Section 12(b) of the Act:
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered | ||
| None | None |
As used in this Current Report on Form 8-K (this “Current Report”), and unless otherwise indicated, the terms “the Company,” “GCAN,” “we,” “us” and “our” refer to The Greater Cannabis Company, Inc. and it subsidiaries.
| Item 4.01 | Changes in Registrant’s Certifying Accountant. |
(a) End of engagement of Michael T. Studer CPA P.C.
(i) On August 1, 2021, the Company ended the engagement of Michael T. Studer CPA P.C. (“Studer”) as GCAN’s independent registered public accounting firm. The decision to end the engagement of Studer was approved by unanimous written consent of the Company’s board of directors on August 1, 2021.
(ii) The reports of Studer on the Company’s consolidated financial statements for the years ended December 31, 2020 and December 31, 2019, 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 that such reports on the Company’s consolidated financial statements contained an explanatory paragraph in respect to the substantial doubt about its ability to continue as a going concern.
(iii) During the Company’s two most recent fiscal years ended December 31, 2020 and December 31, 2019, and the subsequent interim period through the date of this Current Report, (a) there have been no disagreements with Studer, whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Studer, would have caused Studer to make reference to the subject matter of the disagreement in connection with its reports; (b) no such disagreement was discussed with our board of directors as a whole; and (d) there have been no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K.
(iv) Studer has provided us with a letter addressed to the Securities and Exchange Commission (the “SEC”) stating it agrees with the statements in part (a) of Item 4.01 of this Current Report. A copy of the letter is filed concurrently herewith as Exhibit 16.1.
(b) Engagement of Fruci & Associates II, PLLC
(i) Effective August 1, 2021, GCAN engaged Fruci & Associates II, PLLC as its independent public registered accounting firm. The engagement of Fruci & Associates II, PLLC was approved by the unanimous written consent of the Company’s board of directors on August 1, 2021.
(ii) During the Company’s two most recent fiscal years ended December 31, 2020 and December 31, 2019, and the subsequent interim period through the date of this Current Report, we did not consult with Fruci regarding either (a) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements; or (b) any matter that was either the subject of a disagreement or a “reportable event” as defined in Item 304(a)(1)(iv) and (v) of Regulation S-K.
| Item 9.01 | Financial Statements and Exhibits. |
| (d) | Exhibits |
| Exhibit No | Description | |
| 16.1 | Letter from Michael T. Studer CPA P.C. |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
THE GREATER CANNABIS COMPANY, INC. a Florida corporation | ||
| Dated: August 4, 2021 | By: | /s/ Aitan Zacharin |
| Chief Executive Officer | ||
Exhibit 16.1
MICHAEL T. STUDER CPA P.C.
111 West Sunrise Highway,
Freeport, NY 11520
Phone: (516) 378-1000
| August 4, 2021 |
United States Securities and Exchange Commission
100 F Street, NE
Washington D.C. 20549
Re: The Greater Cannabis Company, Inc.
Dear Sirs/Madams:
We have read The Greater Cannabis Company, Inc.’s statements included under Item 4.01 of its Form 8-K dated August 4, 2021, and we agree with such statements as they relate to our firm.
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
| Very truly yours, | |
| /s/ Michael T. Studer | |
| Michael T. Studer | |
| President |
cc: The Greater Cannabis Company, Inc.