0001625285-18-000002.txt : 20180510 0001625285-18-000002.hdr.sgml : 20180510 20180510130911 ACCESSION NUMBER: 0001625285-18-000002 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20180111 ITEM INFORMATION: Changes in Registrant's Certifying Accountant FILED AS OF DATE: 20180510 DATE AS OF CHANGE: 20180510 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Arma Services Inc CENTRAL INDEX KEY: 0001625285 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-FACILITIES SUPPORT MANAGEMENT SERVICES [8744] IRS NUMBER: 320449388 STATE OF INCORPORATION: NV FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-202398 FILM NUMBER: 18821539 BUSINESS ADDRESS: STREET 1: 7260 W. AZURE DR SUITE 140-928 CITY: LAS VEGAS STATE: NV ZIP: 89130 BUSINESS PHONE: 79032120829 MAIL ADDRESS: STREET 1: 7260 W. AZURE DR SUITE 140-928 CITY: LAS VEGAS STATE: NV ZIP: 89130 8-K 1 armaform8k401.htm 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

 

  

Commission File Number: 333-202398

 

ARMA SERVICES, INC.

(Exact name of Registrant as specified in its charter)

 

           

 Nevada

 

32-0449388

(State of incorporation)

 

(IRS Employer ID Number)

 

7260 W. Azure Dr. Suite 140-928

Las Vegas, NV 89130

Address of Principal Executive Office

_______________________________

              

 

 

 

 

 

Tel.  +17026599321

Registrant’s telephone number, including area code

 

 

Date of Report (Date of earliest event reported):

January 11, 2018

 

 

 

 

 

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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a -12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d -2(b))

o 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 11, 2018 (the “Resignation Date”) Pritchett, Siler & Hardy, P.C. (“PSH”) resigned as the independent registered public accounting firm for Arma Services, Inc. (the “Company”). On May 8, 2018, the Company engaged Haynie & Company, Salt Lake City, Utah, as its new independent registered public accounting firm. The change of the Company’s independent registered public accounting firm from PSH to Haynie & Company was approved unanimously by our board of directors.

 

The reports of PSH on the Company’s financial statements for the two most recent fiscal years did not contain an adverse or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

 

During the two most recent fiscal years and through the Resignation Date, there were (i) no disagreements between the Company and PSH on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of PSH, would have caused PSH to make reference thereto in their reports on the consolidated financial statements for such years, and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

 

The Company provided PSH with a copy of this Form 8-K and requested that PSH furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not PSH agrees with the above statements. A copy of such letter, dated May 10, 2018, is attached as Exhibit 16.1.

 

During the Company’s two most recent fiscal years and in the subsequent interim period through the Resignation Date, the Company has not consulted with Haynie & Company regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Haynie & Company concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

 

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

 

(d)       Exhibits.

 

Exhibit

Number

 

Description

 

 

 

16.1

 

Letter from Pritchett, Siler and Hardy P.C. dated May 10, 2018

 

 

 

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.

 

 

 

 

Arma Services, Inc

 

 

 

 

 

 

Dated:  May 10, 2018

 

By: /s/ Sergey Gandin

 

 

       

 

 

President, Chief Executive Officer, and Chief Financial Officer

 

 

 

Exhibit 16.1

 

May 10, 2018

 

U.S. Securities and Exchange Commission

100 F. Street

Washington, DC 20549 – 7561

 

Ladies and Gentlemen:

 

Re: Arma Services, Inc.

Commission File No. 000-24379

 

We have read the statements of Arma Services, Inc. pertaining to our firm included in Item 4.01 of the Form 8-K dated January 11, 2018 and are in agreement with the statements contained in that document pertaining to our firm.

 

Sincerely,

 

Pritchett, Siler & Hardy, P.C.