0001354488-11-001884.txt : 20110615 0001354488-11-001884.hdr.sgml : 20110615 20110614192922 ACCESSION NUMBER: 0001354488-11-001884 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20110610 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20110615 DATE AS OF CHANGE: 20110614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MERA PHARMACEUTICALS INC CENTRAL INDEX KEY: 0000837490 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731] IRS NUMBER: 043683628 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 033-23460 FILM NUMBER: 11911675 BUSINESS ADDRESS: STREET 1: 73-4460 QUEEN KA'AHUMANU HWY. STREET 2: SUITE 110 CITY: KAILUA-KONA STATE: HI ZIP: 96740 BUSINESS PHONE: (808) 326-9301 MAIL ADDRESS: STREET 1: 73-4460 QUEEN KA'AHUMANU HWY. STREET 2: SUITE 110 CITY: KAILUA-KONA STATE: HI ZIP: 96740 FORMER COMPANY: FORMER CONFORMED NAME: AQUASEARCH INC DATE OF NAME CHANGE: 19920703 8-K 1 mera_8k.htm CURRENT REPORT mera_8k.htm

 


 

 
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): June 10, 2011
———————
MERA PHARMACEUTICALS, INC.
(Exact name of registrant as specified in its charter)
———————

Delaware
333-23460
04-3683628
(State or other jurisdiction
of incorporation)
(Commission File Number)
(IRS Employer
Identification No.)

73-4460 Queen Ka'ahumanu Highway, Suite 110
Kailua-Kona, Hawaii 96740
(Address of Registrant's principal executive offices and principal place of business)
 
(808) 326-9301
(Telephone number of Registrant's principal executive office)
 
———————
 
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):
 
¨  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  CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT

    On June 10, 2011 the Company engaged Webb & Company, PA (WEBB) to audit its financial statements.  The decision to engage Webb was approved by the audit committee of the Company’s board of directors and ratified by the full Board.

    Prior to its engaging Webb, the Company’s financial statements were audited by Jewett Schwartz.  Jewett Schwartz was initially engaged by the Company on September 2, 2003.  Under a series of successive engagements, Jewett Schwartz reviewed the Company’s periodic filings on Form 10-Q and its current filings on Form 8-K through June 13, 2009 and 2010.  The Company decided not to extend the engagement of Jewett Schwartz, which was approved by the Board of Directors which the Company confirmed in writing on June 10.  During this period there were no disagreements between the Company and Jewett Schwartz on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of, would have caused Jewett Schwartz to make a reference to the subject matter of the disagreement(s) in connection with its audit of the Company’s financial statements or its review of any periodic filings.

    In connection with its engagement by the Company, Jewett Schwartz did express uncertainties about the Company’s ability to continue as a going concern and, provided comments and suggestions on the effectiveness of the Company’s controls and procedures, but did not express any adverse opinions or disclaimers of opinion or qualification or modification as to uncertainty, audit scope or accounting principles in its audit reviews.

    A copy of a letter from Jewett Schwartz addressed to the Securities and Exchange Commission stating whether Jewett Schwartz agrees or disagrees with the above statements is attached as an exhibit to this Report on Form 8-K.

ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS

(d) Exhibits

16.1           Letter of former accountants, Jewett, Schwartz, Wolfe & Associates

 
 

 

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.
 

 
     
MERA PHARMACEUTICALS, INC.
         
Date: 
June 14, 2011
 
By:  
/s/ Gregory F. Kowal
 
       
Gregory F. Kowal
Chief Executive Officer

 
EX-16.1 2 mera_ex161.htm LETTER OF FORMER ACCOUNTANTS, JEWETT, SCHWARTZ, WOLFE & ASSOCIATES mera_ex161.htm
 
EXHIBIT 16.1
 
 
 
June 14, 2011


U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549

Re: Mera Pharmaceuticals, Inc.
File 333-23460


Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Mera Pharmaceuticals, Inc., and agree with the statements concerning our Firm contained therein.

Very truly yours,

 
Jewett, Schwartz, Wolfe & Assoc CPA’s

/s/ Jewett, Schwartz, Wolfe & Associates

Hollywood, Florida
June 14, 2011
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