f8k072814_morrisbusiness.htm

0001213900-14-005278.txt : 20140801 0001213900-14-005278.hdr.sgml : 20140801 20140801110027 ACCESSION NUMBER: 0001213900-14-005278 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20140728 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20140801 DATE AS OF CHANGE: 20140801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Morris Business Development Co CENTRAL INDEX KEY: 0001133901 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 330795854 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 814-00724 FILM NUMBER: 141008665 BUSINESS ADDRESS: STREET 1: 413 AVENUE G, #1 CITY: REDONDO BEACH STATE: CA ZIP: 90277 BUSINESS PHONE: 3103182244 MAIL ADDRESS: STREET 1: 413 AVENUE G, #1 CITY: REDONDO BEACH STATE: CA ZIP: 90277 FORMER COMPANY: FORMER CONFORMED NAME: ELECTRONIC MEDIA CENTRAL CORP DATE OF NAME CHANGE: 20010206 8-K 1 f8k072814_morrisbusiness.htm CURRENT REPORT f8k072814_morrisbusiness.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): July 28, 2014

MORRIS BUSINESS DEVELOPMENT COMPANY

(Exact name of registrant as specified in its charter)

California		814-00724		33-0795854
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

220 Nice Lane #108 Newport Beach, CA		92663
(Address of Principal Executive Offices)		(Zip Code)

Registrant's telephone number, including area code: (310) 493-2244

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:

¨ 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))

SECTION 4 – MATTERS RELATED TO ACCOUNTANTS AND FINANCIALS STATEMENTS

ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

(a) On July 28, 2014, the Company dismissed JPDH and Company (“JPDH”) as the independent registered public accounting firm for the Company effective immediately.

JPDH was retained on February 11, 2014. During the Company's 2014 fiscal year and through the date of this Current Report on Form 8-K, (1) there were no disagreements with JPDH on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of JPDH, would have caused JPDH to make reference to the subject matter of the disagreements in connection with their report, and (2) there were no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

(b) On July 28, 2014, the Company’s Board of Directors approved the engagement of Terry L. Johnson, CPA, as the Company's independent accountant effective immediately to audit the Company’s financial statements and to perform reviews of interim financial statements. During the fiscal years ended March 31, 2014, 2013 and 2012 through July 28, 2014 neither the Company nor anyone acting on its behalf consulted with Terry L. Johnson, CPA regarding (i) either the application of any accounting principles to a specific completed or contemplated transaction of the Company, or the type of audit opinion that might be rendered by Terry L. Johnson, CPA on the Company's financial statements; or (ii) any matter that was either the subject of a disagreement with JPDH or a reportable event with respect to JPDH.

SECTION 9 – FINANCIAL STATEMENTS AND EXHIBITS

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

Exhibit No.		Document		Location
16.1		Letter dated July 30, 2014, from JPDH and Company to the Securities and Exchange Commission.		Filed herewith

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.

Date: August 1, 2014	MORRIS BUSINESS DEVELOPMENT COMPANY

	By: /s/ George Morris Charles Strongo
	George Morris, Chief Executive Officer

EX-16.1 2 f8k072814ex16i_morris.htm LETTER DATED JULY 30, 2014, FROM JPDH AND COMPANY TO THE SECURITIES AND EXCHANGE COMMISSION. Unassociated Document

Exhibit 16

July 30, 2014

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

We have read the statements included under Item 4.01 of Form 8-K dated July 30, 2014 of Morris Business Development Company to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our firm, except that JPDH was notified of the change in auditors on July 25, 2014, and there is a disagreement relating to the previously reported Form 10-Qs for the periods ended September 30, 2013 and December 31, 2013 for an unrecorded income tax liabilities. On July 7, 2014 we informed the Company that we believe an item 4.02 Form 8-K is required for certain previously issued financial statements relating to unrecorded previous years’ tax liabilities. Through the date of this letter, no such item 4.02 Form 8-K draft has been received by JPDH.

We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ JPDH & Company

Irvine, California