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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): November 3,
2016
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SWISHER HYGIENE INC.
(Exact name of registrant as specified in its charter)
_______________________________
Delaware
(State or Other Jurisdiction
of Incorporation)
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001-35067
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27-3819646
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(Commission
File Number)
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(I.R.S. Employer
Identification No.)
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350 East Las Olas Boulevard
Suite 1600
Fort Lauderdale, FL
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33301
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(Address of Principal Executive Offices)
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(Zip Code)
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(203) 682-8331
(Registrant’s Telephone Number, Including Area
Code)
Not Applicable
(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:
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☐
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Written
communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2 (b))
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4 (c))
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Item 4.01. Changes in Registrant’s
Certifying Accountant.
On
November 3, 2016, the Board of Directors of Swisher Hygiene Inc.
(the “Company”) engaged Hacker, Johnson & Smith PA
(“Hacker Johnson”) as the Company’s
independent registered public accounting firm for the period from
April 1, 2016 to December 31, 2016. Also, effective November 3,
2016, the Board of Directors of the Company approved the dismissal
of Grant Thornton LLP (“Grant Thornton”) as the
Company’s independent registered public accounting
firm.
Grant
Thornton was engaged as the Company’s independent registered
public accounting firm effective May 19, 2015 and audited the
Company’s financial statements for the year ended December
31, 2015. Grant Thornton’s report on the Company’s
financial statements for the year ended December 31, 2015 did not
contain any adverse opinion or disclaimer of opinion, nor was it
qualified or modified as to uncertainty, audit scope, or accounting
principles.
In
connection with Grant Thornton's audit of the Company’s
financial statements for the year ended December 31, 2015 and
through the interim period ended November 3, 2016, the Company has
had no disagreement with Grant Thornton on any matter of accounting
principles or practices, financial statement disclosure or auditing
scope or procedure, which disagreement, if not resolved to the
satisfaction of Grant Thornton, would have caused Grant Thornton to
make a reference to the subject matter of the disagreements in
connection with its report on the financial statements for the year
ended December 31, 2015.
The
Company provided Grant Thornton a copy of this report and requested
a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the statements made by the Company
in this report and, if not, stating the respects in which it does
not agree. A copy of such letter is attached as Exhibit
16.1 to this report.
During
the years ended December 31, 2014 and December 31, 2015, and the
subsequent interim period through November 3, 2016, neither the
Company nor anyone on its behalf consulted with Hacker Johnson
regarding either (i) the application of accounting principles to a
specific completed or proposed transaction or the type of audit
opinion that might be rendered on the Company’s financial
statements, and Hacker Johnson did not provide written reports or
oral advice that was an important factor considered by the Company
in reaching a decision as to any accounting, auditing or financial
reporting issue during such periods, or (ii) any matter that was
either the subject of a disagreement (as defined in Item
304(a)(i)(iv) of Regulation S-K and related instructions to such
item) or a reportable event (as described in Item 304(a)(i)(v) of
Regulation S-K).
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.
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SWISHER HYGIENE INC.
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Date:
November 9, 2016
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By:
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/s/
Richard L. Handley
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Richard
L. Handley
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Chairman,
President and Secretary
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