-----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, UFucAYJCHUK10XWiTc+3CvOQCcE7lI9h7GseukeS/E+bRS/38tzvY6yWY9dbb+WS SFXfbU87AvVcRBl78CiRwA== 0001144204-08-069583.txt : 20081216 0001144204-08-069583.hdr.sgml : 20081216 20081216121251 ACCESSION NUMBER: 0001144204-08-069583 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20081211 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20081216 DATE AS OF CHANGE: 20081216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Essex Rental Corp. CENTRAL INDEX KEY: 0001373988 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS EQUIPMENT RENTAL & LEASING [7350] IRS NUMBER: 205415048 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-52459 FILM NUMBER: 081251704 BUSINESS ADDRESS: STREET 1: 461 FIFTH AVENUE, STREET 2: 25THFLOOR, CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 212-644-3450 MAIL ADDRESS: STREET 1: 461 FIFTH AVENUE, STREET 2: 25THFLOOR, CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: Hyde Park Acquisition CORP DATE OF NAME CHANGE: 20070216 FORMER COMPANY: FORMER CONFORMED NAME: Rand Acquisition Corp. II DATE OF NAME CHANGE: 20060828 8-K 1 v134974_8k.htm Unassociated Document
 
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):
December 11, 2008
 
Essex Rental Corp.
(Exact name of registrant as specified in charter)
Delaware
000-52459
20-5415048
(State or other jurisdiction
of incorporation)
 
(Commission
File Number)
 
(I.R.S. Employer
Identification No.)
 
1110 Lake Cook Road, Suite 220, Buffalo Grove, Illinois
60089
(Address of principal executive offices)
 
(Zip Code)
Registrant’s telephone number, including area code:    847-215-6502
 
(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:
 
 
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13a-4(c))
 
 
 

 
 
Item 4.01  Changes in Registrant’s Certifying Accountant.

On December 11, 2008, Essex Rental Corp. ("Registrant") notified its independent registered public accounting firm, McGladrey & Pullen, LLP ("McGladrey"), of its intention to engage Grant Thornton LLP ("Grant") as its new independent registered public accounting firm, at which time Registrant dismissed McGladrey.  Grant served as the independent registered public accounting firm for Essex Holdings, LLC (“Holdings”) and its subsidiary, Essex Crane Rental Corp., prior to the acquisition of Holdings by Registrant on October 31, 2008.  The decisions to dismiss McGladrey and to engage Grant were approved by the Audit Committee of the Registrant's Board of Directors.

McGladrey’s report on Registrant's balance sheet as of December 31, 2007, and the related statements of operations, stockholders' equity, and cash flows for the year then ended and the cumulative period from August 21, 2006 (inception) to December 31, 2007 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.  As previously disclosed in Registrant’s Form 8-K filed with the Securities and Exchange Commission (the “Commission”) on January 15, 2008, Registrant initially engaged McGladrey on January 10, 2008 after Registrant was notified that the partners of its previous independent registered public accounting firm became partners of McGladrey.

During the period from August 21, 2006 (inception) through December 11, 2008 (the date of McGladrey’s dismissal), there were no disagreements between Registrant and McGladrey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to McGladrey’s satisfaction, would have caused it to make reference to the subject matter of the disagreements in connection with its report.  Also, during such periods, there were “no reportable” events as defined in Item 304(a)(1)(v) of Regulation S-K.

Registrant has provided McGladrey with the foregoing disclosures and has requested that it furnish a letter addressed to the Commission stating whether or not it agrees with the statements made by Registrant herein. A copy of the response of McGladrey to the foregoing disclosures is attached hereto as Exhibit 16.1.

On December 11, 2008, Registrant engaged Grant as its new independent registered public accounting firm to audit Registrant’s consolidated financial statements.  During the period from August 21, 2006 (inception) through December 11, 2008, Registrant did not consult Grant with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on its financial statements, or any other matters or reportable events as set forth in Items 304(a)(2) of Regulation S-K.
 
 
2

 
 
Item 9.01 Financial Statements and Exhibits.

Exhibit No.
 
Description
16.1
 
Letter from McGladrey & Pullen, LLP to the Securities and Exchange Commission, dated December 16, 2008.


SIGNATURE
 
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.
 
  ESSEX RENTAL CORP.  
       
Date:  December 16, 2008  
By:
/s/ Martin Kroll
    Name: Martin Kroll  
    Title: Chief Financial Officer  
EX-16.1 2 v134974_ex16-1.htm Unassociated Document
Exhibit 16.1


December 16, 2008


Securities and Exchange Commission
Washington, DC 20549

Commissioners:

We have read Essex Rental Corp., formerly Hyde Park Acquisition Corp.’s statements included under Item 4.01 of its Form 8-K, filed on December 16, 2008 and we agree with such statements concerning our firm.

 
/s/ McGladrey & Pullen, LLP

McGladrey & Pullen, LLP



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