UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): July
17, 2024 (
(Exact Name of Registrant as Specified in Charter)
(State or Other Jurisdiction of Incorporation) |
(Commission File Number) | (I.R.S. Employer Identification No.) |
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(Address of Principal Executive Offices, and Zip Code)
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Registrant’s Telephone Number, Including Area Code
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(Former Name or Former Address, if Changed Since Last Report) |
Securities registered pursuant to Section 12(b) of the Act:
Title of each class | Trading Symbol(s) | Name of each exchange on which registered | ||
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 (see General Instruction A.2. below):
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).
Emerging growth company
If an emerging growth company,
indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 13(a) of the Exchange Act.
Item 4.01. Changes in Registrant’s Certifying Accountant.
On July 12, 2024 (the “Resignation Date”) Accell Audit & Compliance, P.A.(“AAC”) resigned as the independent registered public accounting firm for Tradewinds Universal (the “Company”). On July 12, 2024, the Company engaged Astra Audit & Advisory LLC, Tampa, Florida, as its new independent registered public accounting firm. The change of the Company’s independent registered public accounting firm from AAC to Astra Audit & Advisory LLC was approved unanimously by our board of directors.
The reports of AAC 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 AAC 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 AAC, would have caused AAC 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 AAC with a copy of this Form 8-K and requested that AAC furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not AAC agrees with the above statements. A copy of such letter, dated July 17, 2024, 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 Astra Audit & Advisory LLC 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 Astra Audit & Advisory LLC 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 |
Exhibit Description | |
16.1 | Letter from Accell Audit & Compliance, P.A. dated July 17, 2024 | |
104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
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.
Dated: July 17, 2024 | Tradewinds Universal | |
By: | /s/ Andrew Read | |
Name: | Andrew Read | |
Title: |
Chief Executive Officer |
Exhibit 16.1
July 17, 2024
Office of the Chief Accountant
Securities and Exchange Commission
100F Street, NE
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements made by Tradewinds Universal, which were provided to us and which we understand will be filed with the Commission in a report on Form 8-K pursuant to Item 4.01 of Regulation S-K, regarding the change in its certifying accountant. We agree with the statements concerning our firm in such Current Report on Form 8-K. We have no basis to agree or disagree with other statements made under Item 4.01.
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Very truly yours, | |
/s/ Accell Audit and Compliance, P.A, | |
Accell Audit and Compliance, P.A, |
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Cover |
Jul. 12, 2024 |
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Cover [Abstract] | |
Document Type | 8-K |
Amendment Flag | false |
Document Period End Date | Jul. 12, 2024 |
Entity File Number | 333-276233 |
Entity Registrant Name | TRADEWINDS UNIVERSAL |
Entity Central Index Key | 0001916558 |
Entity Tax Identification Number | 87-4254479 |
Entity Incorporation, State or Country Code | WY |
Entity Address, Address Line One | 501 Mercury Lane |
Entity Address, City or Town | Brea |
Entity Address, State or Province | CA |
Entity Address, Postal Zip Code | 92821 |
City Area Code | (855) |
Local Phone Number | 434-44887 |
Written Communications | false |
Soliciting Material | false |
Pre-commencement Tender Offer | false |
Pre-commencement Issuer Tender Offer | false |
Entity Emerging Growth Company | true |
Elected Not To Use the Extended Transition Period | false |
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