-----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, WX3VQ0Li2LcW04aZo109OfEzKUpSQamCBMSF0Hwf85qS/jT5qFHBwkq8b1dam8dC t4kx/OFu8bzFOedgPaLUMA== 0001394156-09-000011.txt : 20090508 0001394156-09-000011.hdr.sgml : 20090508 20090508134114 ACCESSION NUMBER: 0001394156-09-000011 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20090424 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20090508 DATE AS OF CHANGE: 20090508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Diversified Restaurant Holdings, Inc. CENTRAL INDEX KEY: 0001394156 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT SERVICES [8741] IRS NUMBER: 030606420 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-53577 FILM NUMBER: 09809222 BUSINESS ADDRESS: STREET 1: 21751 W. ELEVEN MILE ROAD STREET 2: SUITE 208 CITY: SOUTHFIELD STATE: MI ZIP: 48076 BUSINESS PHONE: (248) 223-9160 MAIL ADDRESS: STREET 1: 21751 W. ELEVEN MILE ROAD STREET 2: SUITE 208 CITY: SOUTHFIELD STATE: MI ZIP: 48076 FORMER COMPANY: FORMER CONFORMED NAME: Diversified Restaurants Holding, Inc. DATE OF NAME CHANGE: 20070322 8-K/A 1 a0052152.htm FORM 8-K  re change in accountants filing Item 9.01 LETTER (A0052152).DOC


UNITED STATES

SECURITIES AND EXCHANGE COMMISSION


Washington, D.C. 20549

________________


FORM 8-K/A


CURRENT REPORT

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

Date of Report (Date of earliest event reported): April 24, 2009
____________________________________

DIVERSIFIED RESTAURANT HOLDINGS, INC.
(Name of small business in its charter)

_____________________________________


Nevada

 

333-145316

 

20-5621294

(State or other jurisdiction of incorporation)

 

(Commission File Number)

 

(IRS Employer Identification No.)

 

 

21751 W. Eleven Mile Road

Suite 208

Southfield, MI  48076

 

 

(Address of principal executive offices)


Registrant's telephone number:  (248) 223-9160

______________________________________

Check the appropriate box below if the Form 8-K 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

[   ]

Soliciting material pursuant to Rule 14a-12 under the Exchange Act

[   ]

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act

[   ]

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act




Item 4.01  Changes In Registrant’s Certifying Accountant

This form 8-K/A amends the Form 8-K filed by Diversified Restaurant Holdings, Inc. (the "Company") on April 24, 2009, with a reporting date of April 24, 2009, by filing the letter just received by the Company, in accordance with the requirement of item 304 of Regulation S-K.

In accordance with the requirement of Item 304(a)(3) of Regulation S-K, the Company furnished its previous certifying accountants with a copy of its current report on Form 8-K announcing a change in its certifying accountant and stating that there was no disagreement with the previous certifying accountant on any matter of accounting principal or practices, financial statement disclosure or auditing scope or procedure. The previous certifying accountants have now submitted a letter to the Commission acknowledging these facts and a copy of that letter is attached hereto as an Exhibit.

Item 9.01  Financial Statements and Exhibits

(a)

Exhibits

16.1

Letter regarding change in certifying accountant.

SIGNATURES

In accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

DIVERSIFIED RESTAURANT HOLDINGS, INC.

Dated:  May 3, 2009

By:  

 /s/ T. Michael Ansley

 

Name: 

 T. Michael Ansley

 

Title:  

 President




2


 EX-16 2 a0052156.htm Exhibit 16 to Item 9.01 Financial Statements and Exhibits (A0052156).DOC

Rehmann Robson


5750 New King St., Suite 200

Troy, MI  48098

Ph:  248.952.5000

Fx: 248.952.5750

www.rehmann.com


April 24, 2009


Securities and Exchange Commission

100 F Street, N.W.

Washington, D.C.  20549


Re:  Diversified Restaurant Holdings, Inc.

File Ref. No. 333-145316


We were previously the independent registered public accounting firm for Diversified Restaurant Holdings, Inc. and under the date of March 31, 2009, we reported on the consolidated financial statements of Diversified Restaurants Holdings, inc. and subsidiaries as of and for the years ended December 31, 2008 and 2007.  On April 23, 2009 our appointment as principal accountant was terminated.  We have read Diversified Restaurant Holdings, Inc.’s statements included under Item 4.01 of its Form 8-K dated April 24, 2009 and we agree with the statements concerning our Firm.


Very truly yours,


/s/ Rehmann Robson, P.C.

Rehmann Robson, P.C.





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