0001445866-13-001050.txt : 20130904 0001445866-13-001050.hdr.sgml : 20130904 20130904170936 ACCESSION NUMBER: 0001445866-13-001050 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20130901 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20130904 DATE AS OF CHANGE: 20130904 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACQUIRED SALES CORP CENTRAL INDEX KEY: 0001391135 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 870479286 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-52520 FILM NUMBER: 131078533 BUSINESS ADDRESS: STREET 1: 31 N SUFFOLK LANE CITY: LAKE FOREST STATE: IL ZIP: 60045 BUSINESS PHONE: 8017720438 MAIL ADDRESS: STREET 1: 31 N SUFFOLK LANE CITY: LAKE FOREST STATE: IL ZIP: 60045 FORMER COMPANY: FORMER CONFORMED NAME: Acquired Sales CORP DATE OF NAME CHANGE: 20070223 8-K 1 acquired8k09042013.htm 8-K acquired8k09042013.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)
September 1, 2013
   
ACQUIRED SALES CORP.
(Exact name of registrant as specified in its charter)
 
Nevada
 
87-0479286
(State or other jurisdiction of incorporation or organization)
 
(I.R.S. Employer Identification No.)
     
31 N. Suffolk Lane, Lake Forest, Illinois
 
60045
(Address of principal executive offices)
 
(Zip Code)
 
847-915-2446
(Registrant’s telephone number, including area code)

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.

On September 1, 2013, Hansen, Barnett & Maxell, P.C. (HBM) resigned as the Company’s independent registered public accounting firm. HBM recently entered into an agreement with Eide Bailly LLP (“Eide Bailly”), pursuant to which Eide Bailly acquired the operations of HBM and certain of the professional staff and shareholders of HBM joined Eide Bailly either as employees or partners of Eide Bailly and will continue to practice as members of Eide Bailly. Concurrent with the resignation of HBM, the Company, through and with the approval of its Audit Committee, engaged Eide Bailly as its independent registered public accounting firm.

The reports of HBM on the Company’s financial statements for the fiscal years ended December 31, 2012 and 2011 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

Prior to engaging Eide Bailly, the Company did not consult with Eide Bailly regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinions that might be rendered by Eide Bailly on the Company’s financial statements, and Eide Bailly did not provide any written or oral advice that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue.

In connection with the audit for the past two fiscal years and through September 1, 2013, there were no disagreements with HBM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, it not resolved to the satisfaction of HBM, would have caused HBM to make reference to the subject matter of the disagreements in connection with its audit reports on the Company’s financial statements.

Item 9.01 Financial Statements and Exhibits.

99.1           Letter from Hansen, Barnett & Maxell, P.C. to the Securities and Exchange Commission, dated September 1, 2013.

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly authorized.

ACQUIRED SALES CORP

/s/ Gerard M. Jacobs
Gerard M. Jacobs
Chief Executive Officer

Dated:  September 4, 2013

 
 

 

EX-99.1 2 ex991.htm EXHIBIT 99.1 ex991.htm

September 1, 2013
 
U. S. Securities and Exchange Commission
450 5th Street NW
Washington, DC 20549

Ladies and Gentlemen:

On September 1, 2013, we provided notice of our resignation as the independent registered public accounting firm for Acquired Sales Corp. (“the Company”).

We have read the Company’s disclosure set forth in Item 4.01, “Changes in Registrant’s Certifying Accountant” of the Company’s Current Report on Form 8-K dated September 1, 2013, and we are in agreement with the disclosures in that Current Report, insofar as they pertain to our firm.
 
 
Sincerely,

/s/ Hansen, Barnett & Maxwell, P.C.
 
 
 

 
 

 

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