UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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):
January 20, 2015 (January 13, 2015)
American Realty Capital Global Trust,
Inc.
(Exact Name of Registrant as Specified in
Its Charter)
Maryland
(State or Other Jurisdiction of Incorporation)
| 000-55202 |
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45-2771978 |
| (Commission File Number) |
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(IRS Employer Identification No.) |
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405 Park Avenue, 14th Floor
New York, New York 10022 |
| (Address, including zip code, of Principal Executive Offices) |
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| (212) 415-6500 |
| (Registrant’s Telephone Number, Including Area Code) |
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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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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)) |
Item 4.01. Changes in Registrant’s
Certifying Accountant.
On January 13, 2015, American Realty
Capital Global Trust, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s
independent registered public accounting firm. The Company engaged PricewaterhouseCoopers LLP (“PwC”) as its new independent
registered public accounting firm as of January 13, 2015. The Company’s audit committee participated in and approved the
decision to dismiss Grant Thornton and to appoint PwC.
Grant Thornton’s audit reports
on the Company’s consolidated financial statements for the fiscal years ended December 31, 2012 and 2013 did not contain
an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company’s two most
recent fiscal years and the subsequent interim period from January 1, 2015 through January 13, 2015, (i) there were no disagreements
between the Company and Grant Thornton on any matters of accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Grant Thornton, would have caused Grant
Thornton to make reference to the subject matter of the disagreement in its report on the Company’s consolidated financial
statements, and (ii) there were no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided Grant Thornton
with a copy of the foregoing statements and has requested and received from Grant Thornton a letter addressed to the Securities
and Exchange Commission stating whether or not Grant Thornton agrees with the above statements. A copy of the letter from Grant
Thornton is attached as Exhibit 16.1 to this Form 8-K.
During the two most recent fiscal years
and the subsequent interim period from January 1, 2015 through January 13, 2015, neither the Company nor anyone acting on behalf
of the Company, consulted PwC regarding any of the matters or events set forth in Item 3.04(a)(2) of Regulation S-K.
Item 9.01 Financial Statements
and Exhibits
(d) Exhibits
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| Exhibit No. |
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Description |
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| 16.1 |
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Letter from Grant Thornton LLP to the Securities and Exchange Commission dated January 20, 2015. |
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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AMERICAN REALTY CAPITAL GLOBAL TRUST, INC. |
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| Date: January 20, 2015 |
By: |
/s/ Scott J. Bowman |
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Scott J. Bowman |
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Chief Executive Officer |
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