0001477932-15-003491.txt : 20150522 0001477932-15-003491.hdr.sgml : 20150522 20150522102750 ACCESSION NUMBER: 0001477932-15-003491 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20150519 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20150522 DATE AS OF CHANGE: 20150522 FILER: COMPANY DATA: COMPANY CONFORMED NAME: US Highland, Inc. CENTRAL INDEX KEY: 0001381871 STANDARD INDUSTRIAL CLASSIFICATION: MOTORCYCLES, BICYCLES & PARTS [3751] IRS NUMBER: 731556790 STATE OF INCORPORATION: OK FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-54624 FILM NUMBER: 15884886 BUSINESS ADDRESS: STREET 1: 1411 NORTH 105TH EAST AVENUE CITY: TULSA STATE: OK ZIP: 74116 BUSINESS PHONE: 918-895-8300 MAIL ADDRESS: STREET 1: 1411 NORTH 105TH EAST AVENUE CITY: TULSA STATE: OK ZIP: 74116 FORMER COMPANY: FORMER CONFORMED NAME: Harcom Productions, Inc. DATE OF NAME CHANGE: 20061121 8-K 1 uhln_8k.htm FORM 8-K

 

 

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)

May 19, 2015

 

U.S. HIGHLAND, INC.

 (Exact Name of Registrant as Specified in its Charter)

  

Oklahoma

(State or Other Jurisdiction of Incorporation)

 

000-54624

(Commission File Number)

 

1411 N. 105th East Avenue

Tulsa, Oklahoma 74116

(Address of principal executive offices)

 

(918) 558-1358

(Registrant's telephone number, including area code)

 

N/A

(Former name and 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 240.14d2(b))

 

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e4(c))

 

 

 

 

SECTION 4 – Matters Related to Accountants and Financial Statements

 

Item 4.01 Changes in Registrant’s Certifying Accountant

 

On May 19, 2015, U.S. Highland, Inc. (the “Company”) has appointed GBC CPA’s, LLP of Houston, Texas, as its new independent certified public accountants for its year ended December 31, 2014, and for subsequent periods.

 

For the years ended December 31, 2012, and 2013, the reports of Friedman LLP did not contain any adverse opinion or a disclaimer of opinion, nor were they qualified as to audit scope or accounting principles, but their reports were modified to express substantial doubt about our ability to continue as a going concern.

 

For the past two years ended December 31, 2012, and 2013, and for any subsequent interim periods, there were no disagreements between the Company and Friedman LLP on any matter of accounting principles or practice, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Friedman LLP, would have caused Friedman LLP to make reference to the subject matter of the disagreement(s) in connection with its reports as required by Item 3.04(a)(1)(iv) of Regulation S-B.

 

Item 9.01 - Exhibits

 

Exhibit 16.

Letter from Friedman LLP regarding change in certifying accountant of U.S. Highland, Inc.

 

 
2

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this current report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.

 

  U.S. HIGHLAND, INC.  
       
Date: May 22, 2015  By: /s/ Josh W. Whitaker  
    Josh W. Whitaker  
    Chief Executive Officer and President  

 

 

3

 EX-16 2 uhln_ex16.htm LETTER FROM FRIEDMAN LLP

EXHIBIT 16

 

May 21, 2015

 

Securities and Exchange Commission 

450 Fifth Street, NW 

Washington, D.C. 20549

 

We have read Item 4.01, and are in agreement with the statements as they related to our firm being made by U. S Highland, Inc. in Item 4.01 of its Form 8-K dated May 21, 2015, captioned “Changes in Registrant’s Certifying Accountant”.

 

/s/ Friedman LLP

 

New York, New York