0000950123-11-038233.txt : 20110422 0000950123-11-038233.hdr.sgml : 20110422 20110422135059 ACCESSION NUMBER: 0000950123-11-038233 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20110420 ITEM INFORMATION: Changes in Registrant's Certifying Accountant FILED AS OF DATE: 20110422 DATE AS OF CHANGE: 20110422 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COMARCO INC CENTRAL INDEX KEY: 0000022252 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 952088894 STATE OF INCORPORATION: CA FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-05449 FILM NUMBER: 11775374 BUSINESS ADDRESS: STREET 1: 25541 COMMERCENTRE DRIVE STREET 2: . CITY: LAKE FOREST STATE: CA ZIP: 92630 BUSINESS PHONE: 949-599-7400 MAIL ADDRESS: STREET 1: 25541 COMMERCENTRE DRIVE STREET 2: . CITY: LAKE FOREST STATE: CA ZIP: 92630 8-K 1 a59329e8vk.htm FORM 8-K e8vk
 
 
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): April 20, 2011
COMARCO, INC.
(Exact name of registrant as specified in its charter)
         
California   000-05449   95-2088894
         
(State or other jurisdiction
of incorporation) 		  (Commission
File Number) 		  (IRS Employer
Identification No.)
     
25541 Commercentre Drive, Lake Forest, California   92630-8870
     
(Address of principal executive offices)   (Zip Code)
Registrant’s telephone number, including area code: (949) 599-7400
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:
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.
     (b) Engagement of New Independent Registered Public Accounting Firm.
     On April 20, 2011, we engaged Squar, Milner, Peterson, Miranda & Williamson, LLP (“Squar Milner”) as Comarco’s independent registered public accounting firm for the fiscal year ending January 31, 2012. Pursuant to that engagement, Squar Milner will be reviewing our quarterly reports on Form 10-Q for the first three quarters of, and will be conducting the audit of our annual consolidated financial statements, for the fiscal year ending January 31, 2012. The Audit Committee of the Board of Directors unanimously approved the engagement of Squar Milner.
     During our fiscal years ended January 31, 2010 and 2011, respectively and the subsequent period ended April 20, 2011 (the date Squar Milner was engaged by us), neither Comarco nor anyone acting on its behalf consulted Squar Milner 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 Comarco’s financial statements, or (ii) any “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S—K) or “reportable event” as described in Item 304(a)(1)(v) of Regulation S-K.

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SIGNATURES
     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly authorized.
         
  COMARCO, INC.
 		  
Dated: April 22, 2011  By:   /s/ ALISHA K. CHARLTON    
    Alisha K. Charlton   
    Vice President and Chief Accounting Officer   
 

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