-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, OwBWkeCNrSgrznywm4GDR2FtBDBXavzgfaJqYRZM8Wmv+7FB/sqRSm3rWWtnu7B8 blw4AxbgVCLk5wBunCWOGw== 0001072613-07-002482.txt : 20071029 0001072613-07-002482.hdr.sgml : 20071029 20071026173508 ACCESSION NUMBER: 0001072613-07-002482 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20071003 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20071029 DATE AS OF CHANGE: 20071026 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREYSTONE LOGISTICS, INC. CENTRAL INDEX KEY: 0001088413 STANDARD INDUSTRIAL CLASSIFICATION: SPECIAL INDUSTRY MACHINERY, NEC [3559] IRS NUMBER: 752954680 FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-26331 FILM NUMBER: 071194584 BUSINESS ADDRESS: STREET 1: 1613 EAST 15TH STREET CITY: TULSA STATE: OK ZIP: 74120 BUSINESS PHONE: 918-583-7441 MAIL ADDRESS: STREET 1: 1613 EAST 15TH STREET CITY: TULSA STATE: OK ZIP: 74120 FORMER COMPANY: FORMER CONFORMED NAME: PALWEB CORP DATE OF NAME CHANGE: 19990610 8-K/A 1 form8-ka_15510.txt FORM 8-K/A ================================================================================ UNITED STATES SECURITIES AND EXCHANGE COMMISSION ------------------------------ WASHINGTON, D.C. 20549 FORM 8-K/A (AMENDMENT NO. 3) CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (D) OF THE SECURITIES EXCHANGE ACT OF 1934 DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): OCTOBER 3, 2007 GREYSTONE LOGISTICS, INC. (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER) OKLAHOMA 000-26331 75-2954680 (STATE OR OTHER JURISDICTION (COMMISSION FILE NUMBER) (I.R.S. EMPLOYER OF INCORPORATION) IDENTIFICATION NO.) 1613 E. 15TH, TULSA, OKLAHOMA 74120 (Address of principal executive offices) (Zip Code) (918) 583-7441 (Registrant's telephone number, including area code) NOT APPLICABLE (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)) ================================================================================ EXPLANATORY NOTE On October 3, 2007, Murrell, Hall, McIntosh & Co., PLLP ("MHM") was dismissed as the independent registered public accounting firm of the Company as further described in that certain Form 8-K dated October 3, 2007 and filed on October 9, 2007, as amended and restated pursuant to a Form 8-K/A filed on October 12, 2007 (the "Form 8-K"). The Company asked MHM to furnish it with a letter addressed to the Securities and Exchange Commission (the "SEC") stating whether it agrees or disagrees with the statements contained in Item 4.01 of the Form 8-K (the "MHM Letter"), which the Company attached as an exhibit to a second Form 8-K/A filed on October 12, 2007. The SEC subsequently requested that the Company again amend the Form 8-K so that a copy of the MHM Letter would be attached to a current report that was coded with disclosure reported under Item 4.01. Nothing has changed with respect to the Company's previous disclosure relating the dismissal of its previous independent registered public accounting firm or the appointment of its new independent registered public accounting firm. In addition, the MHM Letter has not been changed, revoked or supplemented. Nevertheless, pursuant to the request of the SEC, a copy of the MHM Letter is attached as Exhibit 16 to this Form 8-K/A. ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS. (d) The following exhibit is filed herewith: Exhibit No. Description - ----------- ----------- 16 Letter from Murrell, Hall, McIntosh & Co., PLLP to the Securities and Exchange Commission dated October 12, 2007 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. GREYSTONE LOGISTICS, INC. Date: October 26, 2007 By: /s/ Warren F. Kruger ------------------------------ Warren F. Kruger President and Chief Executive Officer EXHIBIT INDEX Exhibit No. Description - ----------- ----------- 16 Letter from Murrell, Hall, McIntosh & Co., PLLP to the Securities and Exchange Commission dated October 12, 2007 EX-16 2 exh16_15510.txt LETTER FROM MURRELL, HALL EXHIBIT 16 ---------- October 12, 2007 Securities and Exchange Commission Washington, D.C. 20549 Dear Sirs/Madams: We have read the statements contained in Item 4.01 (Changes in Registrant's Certifying Accountant) of Greystone Logistics, Inc.'s, Form 8-K/A dated October 12, 2007, and we agree with such statements in paragraphs one through five, except that we are not in a position to agree or disagree with Greystone Logistics, Inc.'s statement that the change was approved by the Board of Directors. Very truly yours, /s/ Murrell, Hall, McIntosh & Co., PLLP - ------------------------------------------ Murrell, Hall, McIntosh & Co., PLLP -----END PRIVACY-ENHANCED MESSAGE-----