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): August 31, 2015
INNSUITES HOSPITALITY TRUST
(Exact Name of Registrant as Specified
in Charter)
| Ohio |
|
001-07062 |
|
34-6647590 |
|
(State or Other Jurisdiction
of Incorporation) |
|
(Commission
File Number) |
|
(IRS Employer
Identification No.) |
|
InnSuites Hotels Centre, 1625
E. Northern Avenue, |
|
|
| Suite 105, Phoenix, AZ |
|
85020 |
| (Address of Principal Executive Offices) |
|
(Zip Code) |
Registrant’s telephone number,
including area code (602) 944-1500
Not Applicable
(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) |
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| [ ] |
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
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| [ ] |
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
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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.
(a) Former
Independent Registered Public Accounting Firm
On August 31, 2015, InnSuites Hospitality
Trust (the “Trust”) notified Semple, Marchal & Cooper, LLP (“Semple”) that the Trust has selected another
independent registered public accounting firm effective immediately. The Audit Committee of the Trust’s Board of Trustees
and the Board of Trustees were unanimous in their decision. The Trust has authorized Semple to respond fully to the inquiries of
the successor accountant.
The reports of Semple on the Trust’s
financial statements for the fiscal years ended January 31, 2015 and 2014 did not contain an adverse opinion or a disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. In connection with the audits
of the Trust’s financial statements for the fiscal years ended January 31, 2015 and 2014, and in the subsequent interim periods
through August 31, 2015, there were no disagreements with Semple on any matter of accounting principles or practices, financial
statement disclosure or auditing scope and procedure which, if not resolved to the satisfaction of Semple, would have caused Semple
to make reference to the matter in its report.
In connection with the audits of the Trust’s
financial statements for the fiscal years ended January 31, 2015 and 2014, and in the subsequent interim periods through August
31, 2015, there were no “reportable events” as that term is defined in Item 304(a)(i)(v) of Regulation S-K promulgated
under the Securities Exchange Act of 1934, as amended (“Regulation S-K”).
The Trust provided Semple with a copy
of the foregoing disclosures and requested Semple to furnish the Trust with a letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the above disclosures. A copy of the letter furnished pursuant to that request is filed as
Exhibit 16.1 to this Current Report on Form 8-K.
(b) New Independent Registered Public Accounting
Firm
On August 31, 2015, the Trust appointed Hartley
Moore Accountancy Corporation (“Harley”) as the Trust’s new independent registered public accounting firm. During
the fiscal years ended January 31, 2015 and 2014, and during all subsequent interim periods through August 31, 2015, the Trust
did not consult Hartley regarding the application of accounting principles to a specified transaction, either completed or proposed,
the type of audit opinion that might be rendered on the Trust’s financial statements or any matter that was the subject of
a “disagreement” with its former accountants or a “reportable event” as those terms are defined in Item
304 of Regulation S-K.
The information set forth above under
Item 16.1 is hereby incorporated by reference into this Item 4.01.
Item 9.01 Financial Statements and
Exhibits.
(d) Exhibits.
| 16.1 |
Letter from Semple, Marchal & Cooper, LLP dated August 31, 2015 to the Securities and Exchange Commission regarding a change in certifying accountant. |
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.
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InnSuites Hospitality Trust |
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|
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By: |
/s/
Adam B. Remis |
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|
Adam B. Remis |
| |
|
Chief Financial Officer |
Date: September 3, 2015
EXHIBIT INDEX
| Exhibit No. |
|
Description |
| |
|
|
| 16.1 |
|
Letter from Semple, Marchal & Cooper, LLP dated August 31, 2015 to the Securities and Exchange Commission regarding a change in certifying accountant. |
