YTFD 8-K
Yale Transaction Finders, Inc. (YTFD)
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
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TABLE OF CONTENTS
| Item 4.01 | Change in Registrant’s Certifying Accountant | 3 |
| Item 9.01 | Financial Statements and Exhibits | 3 |
| SIGNATURES | 4 | |
| 2 |
Item 4.01 Change in Registrant’s Certifying Accountant
(i) On October 11, 2021, Prager Metis CPAs LLC (“Prager”), the independent registered public accounting firm of Yacht Finders, Inc. (the “Company”), announced its resignation effective on the same date. As a result, the Company’s Board of Directors engaged Boyle CPA, LLC (“Boyle”) to serve as the Company’s independent registered public accounting firm effective October 11, 2021.
(ii) The reports of Prager on the financial statements of the Company as of and for the fiscal years ended December 31, 2020 and 2019 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
(iii) During the Company’s fiscal years ended December 31, 2020 and 2019 and the subsequent interim period from January 1, 2021 to the date of this report, and in connection with the audit of the Company’s financial statements for such periods, there were no disagreements between the Company and Prager 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 Prager, would have caused Prager to make reference to the subject matter of such disagreements in connection with its audit reports on the Company’s financial statements.
(iv) During the Company’s fiscal years ended December 31, 2020 and 2019 and the subsequent interim period from January 1, 2021 to the date of this report, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.
(v) During the Company’s fiscal years December 31, 2020 and 2019 and the subsequent interim period from January 1, 2021 to the date of this report, the Company did not consult with Boyle regarding any of the matters set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.
(vi) The Company has provided Prager with a copy of the disclosures in this report and has requested that Prager furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Prager agrees with the statements in this Item 4.01. A copy of this letter is filed as Exhibit 16.1 to this report.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits.
| Exhibit Number | Description | |
| 16.1 | Letter to Securities and Exchange Commission from Prager & Company, P.A., dated October 11, 2021 | |
104 |
Cover Page Interactive Data File (embedded within the Inline XBRL document) |
| 3 |
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.
| YACHT FINDERS, INC. | ||
| DATE: October 12, 2021 | ||
| By: | /s/ Thomas Colligan | |
| Thomas Colligan | ||
| President | ||
| 4 |
EXHIBIT 16.1
Prager Metis CPAs, LLC
October 12, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K of Yacht Finders, Inc. dated October 12, 2021. We agree with the statements made concerning our firm contained therein.
Yours very truly,
/s/ Prager Metis CPAs, LLC