-----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, ECITQDuUtCOGyl9MOOLHPIsJ+qccm8fpMWAYVAB4ttRSwHg9uh4CX/neaQcmpEHS ZK0MxaWHMHOqLBHqoEBs4g== 0001078782-09-000610.txt : 20090417 0001078782-09-000610.hdr.sgml : 20090417 20090417133008 ACCESSION NUMBER: 0001078782-09-000610 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20090417 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20090417 DATE AS OF CHANGE: 20090417 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PARKS AMERICA, INC CENTRAL INDEX KEY: 0001297937 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 910626756 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-51254 FILM NUMBER: 09756151 BUSINESS ADDRESS: STREET 1: 3420 OCEAN PARK BLVD STREET 2: STE 3000 CITY: SANTA MONICA STATE: CA ZIP: 90405 BUSINESS PHONE: 310-450-9100 MAIL ADDRESS: STREET 1: 3420 OCEAN PARK BLVD STREET 2: STE 3000 CITY: SANTA MONICA STATE: CA ZIP: 90405 FORMER COMPANY: FORMER CONFORMED NAME: GREAT AMERICAN FAMILY PARKS INC DATE OF NAME CHANGE: 20040721 8-K 1 parks8k041709.htm FORM 8K CURRENT REPORT 8K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549


FORM 8-K


CURRENT REPORT

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


Date of Report (Date of earliest reported): April 7, 2009


PARKS! AMERICA, INC.

(Exact name of registrant as specified in charter)



Nevada

333-127199

91-0626756

(State or Other Jurisdiction of

(Commission File Number)

(IRS Employer

Incorporation or Organization)

 

Identification No.)



1300 Oak Grove Road, Pine Mountain, GA 31822

(Address of principal executive offices) (Zip Code)


Registrant's telephone number, including area code: (626) 335-4680


Copies to:

Richard A. Friedman, Esq.

Sichenzia Ross Friedman Ference LLP

61 Broadway

New York, New York 10006

Phone: (212) 930-9700

Fax: (212) 930-9725


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))




Item 4.01 Changes in Registrant’s Certifying Accountant


Previous independent registered public accounting firm


On April 8, 2009, Parks! America, Inc. (the “Company”) dismissed Stonefield Josephson, Inc. (“Stonefield”) as the Company’s independent registered public accounting firm.  The dismissal of Stonefield was approved by the Company’s Board of Directors on April 7, 2009.


Stonefield has not issued a report on the Company’s financial statements for years ended December 31, 2008 or December 31, 2007. During the fiscal year ended December 31, 2008, and any subsequent period through April 16, 2009, there were no reportable events as the term described in Item 304(a)(1)(iv) of Regulation S-K.


On April 16, 2009, the Company provided Stonefield with a copy of the disclosures it is making in response to Item 4.01 on this Form 8-K, and has requested that Stonefield furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements  Stonefield, as of the date hereof, has not advised as to its timing of the review of this disclosure or the release of its letter stating that it agreed with the statements made herein or the reasons why it disagreed.  Upon receipt, the letter from Stonefield will be filed as an amendment to this Form 8-K.   


New independent registered public accounting firm


On April 8, 2009, the Company engaged Maddox Ungar Silberstein, PLLC (“Maddox”) as its independent registered public accounting firm for the Company’s fiscal year ended December 31, 2008. The change in the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors on April 7, 2009.


During the year ended December 31, 2008 and any subsequent period through April 16, 2009, the Company did not consult with Maddox regarding either (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company’s financial statements or (ii) any matter that was either the subject of a disagreement or event identified in response to (a)(1)(iv) of Item 304 of Regulation S-K.


Item 9.01 Financial Statements and Exhibits


(a) Financial statements of business acquired.


Not applicable.


(b) Pro forma financial information.


Not applicable.


(c) Exhibits.


16.1

Letter from Stonefield Josephson, Inc. (to be filed on Amendment)



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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.


PARKS! AMERICA, INC.



Date: April 16, 2009                 

By: /s/ Tristan R. Pico  

                                  

Name: Tristan R. Pico

Chief Executive Officer

                                               








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