0001021432-17-000157.txt : 20170512 0001021432-17-000157.hdr.sgml : 20170512 20170512164806 ACCESSION NUMBER: 0001021432-17-000157 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20160511 ITEM INFORMATION: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20170512 DATE AS OF CHANGE: 20170512 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Diverse Development Group Inc. CENTRAL INDEX KEY: 0001672897 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 812338251 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-55634 FILM NUMBER: 17839394 BUSINESS ADDRESS: STREET 1: 4819 WOOD POINTE WAY CITY: SARASOTA STATE: FL ZIP: 34233 BUSINESS PHONE: 617-510-1777 MAIL ADDRESS: STREET 1: 4819 WOOD POINTE WAY CITY: SARASOTA STATE: FL ZIP: 34233 FORMER COMPANY: FORMER CONFORMED NAME: Topaz Island Acquisition Corp DATE OF NAME CHANGE: 20160422 8-K 1 form8kdontrelydiverse.txt 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 May 11, 2017 Date of Report (Date of Earliest Event Reported) DIVERSE DEVELOPMENT GROUP INC. (Exact Name of Registrant as Specified in its Charter) Delaware 000-55634 81-2338251 (State or other (Commission File Number) (IRS Employer jurisdiction of incorporation) Identification No.) 4819 Wood Pointe Way Sarasota, Florida 34233 (Address of principal executive offices) (zip code) 617-510-1777 (Registrant's telephone number, including area code ITEM 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review The management of Diverse Development Group, Inc. (the "Company") has determined that the financial statements of December 31, 2016 should no longer be relied upon because of an error discovered in such financial statements. These financial statements were filed with with the Company's Form 10-K on April 10, 2017. Management of the Company recently recognized that it failed to notify the independent accountants of the sale of 415,000 shares of its common stock for an aggregate sales price of $415 on December 30, 2016. Management notified the independent accountants of such error requesting correction of the audit for the year ended December 31, 2016. Management intends to file an amended Form 10-K upon receipt of the corrected audit. The independent accountants have issued a letter acknowledging and agreeing to the statements made herein. ITEM 9.01 EXHIBITS 7.01 Letter from independent accountant regarding non-reliance on a previously issued audit report 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 hereunder duly authorized. DIVERSE DEVELOPMENT GROUP, INC. Date: May 12, 2017 /s/ Christopher Kiritsis President EX-7 2 kccwletter.txt KCCW Certified Public Accountants Audit Tax Consulting Financial Advisory _________________________________________________________________ Registered with Public Company Accounting Oversight Board (PCAOB) May 12, 2017 Office of the Chief Accountant Securities and Exchange Commission 460 Fifth Street N. W. Washington, DC 20549 Re: Diverse Development Group, Inc. Dear Sirs / Madams, We have received a copy of, and are in agreement with, the statements being made by Diverse Development Group, Inc. in Item 4.20 of its Form 8-K dated May 11, 2017 and captioned "Non- Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review." We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K. Sincerely, /s/ KCCW KCCW Accountancy Corp. ______________________________________________________________________ KCCW Accountancy Corp. 430 S. Garfield Ave., #489, Alhambra, CA 91801, USA Tel: +1 626 282 4101 Fax: +1 626 529 1580 info@kccwcpa.com