0001213900-15-007656.txt : 20151014 0001213900-15-007656.hdr.sgml : 20151014 20151014163948 ACCESSION NUMBER: 0001213900-15-007656 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20151008 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20151014 DATE AS OF CHANGE: 20151014 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Parkview Capital Credit, Inc. CENTRAL INDEX KEY: 0001626899 IRS NUMBER: 472441958 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 814-01140 FILM NUMBER: 151158470 BUSINESS ADDRESS: STREET 1: 10106 MEADOW LAKE LANE CITY: HOUSTON STATE: TX ZIP: 77042 BUSINESS PHONE: 7135404545 MAIL ADDRESS: STREET 1: 10106 MEADOW LAKE LANE CITY: HOUSTON STATE: TX ZIP: 77042 8-K 1 f8k100815_parkviewcapital.htm CURRENT REPORT

 

 

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): October 8, 2015

 

 

 

Parkview Capital Credit, Inc.

(Exact Name of Registrant as Specified in Its Charter)

 

 

 

Maryland   000-55411   47-2441958

(State or other jurisdiction of
incorporation or organization)

  

(Commission
File Number)

  

(I.R.S. Employer
Identification No.)

 

Two Post Oak Center

1980 Post Oak Boulevard, 15th Floor

Houston, Texas 77056

(Address of principal executive offices)

 

(713) 622-5000

(Registrant’s telephone number, including area code)

 

N/A

(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:

 

☐ 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 the Company’s Certifying Accountant.

 

(a) On October 8, 2015, EisnerAmper LLP (“EisnerAmper”), who was previously engaged as the principal accountant to audit the financial statements of Parkview Capital Credit, Inc. (the “Company”), resigned its position. The audit report issued by EisnerAmper for the fiscal year ended December 31, 2014 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles.

 

During the Company’s fiscal year ended December 31, 2014 and the subsequent interim periods preceding the resignation of EisnerAmper, there were (1) no disagreements with the Company on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to the satisfaction of EisnerAmper, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report; and (2) there were no “reportable events” as that term is defined in Item 304 of Regulation S-K promulgated under the Securities Exchange Act of 1934.

 

Before filing this Current Report on Form 8-K, and pursuant to Item 304 (a)(3) of Regulation S-K, the Company provided EisnerAmper with the disclosures made in this filing. The Company requested that EisnerAmper provide it with a letter addressed to the Securities and Exchange Commission indicating if it had any disagreements with the disclosures made herein. The Company received the correspondence included as Exhibit 16.1 hereto from EisnerAmper on October 14, 2015. Such letter is incorporated herein by reference.

 

(b) On October 13, 2015, the Company retained WeiserMazars LLP (“WeiserMazars”) as its new independent principal accountant to audit the Company’s financial statements beginning with the fiscal year ending December 31, 2015. Since the Company’s inception in November 2014, the Company has not retained or inquired of WeiserMazars regarding 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 financial statements. Further, the Company received no written report or oral advice from WeiserMazars that the Company considered in reaching a decision to retain it.

  

Item 9.01 Financial Statements and Exhibits.

 

      (d) Exhibits

 

16.1   Letter from EisnerAmper LLP, dated October 14, 2015.

 

 2 

 

 

SIGNATURE

 

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.

 

  PARKVIEW CAPITAL CREDIT, INC.
     
Dated: October 14, 2015 By: /s/ Keith W. Smith
  Name: Keith W. Smith
  Title: President and Chief Executive Officer

 

 

3

 

 

 EX-16.1 2 f8k100815ex16i_parkviewcap.htm LETTER FROM EISNERAMPER LLP, DATED OCTOBER 14, 2015.

Exhibit 16.1

 

 

October 14, 2015

 

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

 

Ladies and Gentlemen:

 

We have read Item 4.01 of Form 8-K dated October 14, 2015 of Parkview Capital Credit, Inc. and are in agreement with the statements contained in paragraph (a) therein as it regards our firm.  We have no basis to agree or disagree with other statements of the registrant contained in Item 4.01.

 

Sincerely,

 

/s/ EisnerAmper LLP

 

EisnerAmper LLP