0000837919-18-000010.txt : 20180607 0000837919-18-000010.hdr.sgml : 20180607 20180606174532 ACCESSION NUMBER: 0000837919-18-000010 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20180606 ITEM INFORMATION: Changes in Registrant's Certifying Accountant FILED AS OF DATE: 20180607 DATE AS OF CHANGE: 20180606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EVEREST FUND L P CENTRAL INDEX KEY: 0000837919 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 421318186 STATE OF INCORPORATION: IA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-17555 FILM NUMBER: 18884690 BUSINESS ADDRESS: STREET 1: 1100 NORTH 4TH ST STREET 2: SUITE 143 CITY: FAIRFIELD STATE: IA ZIP: 52556 BUSINESS PHONE: 641 472 5500 MAIL ADDRESS: STREET 1: 1100 NORTH 4TH ST STREET 2: SUITE 143 CITY: FAIRFIELD STATE: IA ZIP: 52556 FORMER COMPANY: FORMER CONFORMED NAME: EVEREST FUTURES FUND L P DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: EVEREST ENERGY FUTURES FUND L P DATE OF NAME CHANGE: 19920331 FORMER COMPANY: FORMER CONFORMED NAME: EVEREST ENERGY FUND L P DATE OF NAME CHANGE: 19881211 8-K 1 ef8k-6june2018.txt THE EVEREST FUND, L.P. 8-K 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): date June 6, 2018 THE EVEREST FUND, L.P. (Exact name of registrant as specified in its charter) Iowa 0-17555 42-1318186 (State or other jurisdiction of incorporation) (Commission file number) (IRS Employer Identification No.) 1100 North 4th Street Suite 232 Fairfield, Iowa 52556 (Address of principal executive offices) Registrant's telephone number, including area code: (641) 472-5500 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) Soliciting material pursuant to Rule 14a-12 under the Securities 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 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT Date: June 6, 2018 National Futures Association Compliance Department 300 South Riverside Plaza, #1800 Chicago, IL 60606 Commodity Futures Trading Commission Three Lafayette Centre 1155 21st Street, N.W. Washington, DC 20581 Please be notified that on May 18, 2018 The Everest Fund, L.P. (NFA ID# P001601) has dismissed its independent registered accounting firm WIPFLI, LLP, 125 South Wacker Drive, Suite 1500, Chicago, IL 60606. On May 29, 2018 they were replaced with Patke e& Associates, Ltd., 300 Village Green Drive, Suite 210, Licolnshire, Illinois, 60069. The decision to change accountants was recommended and approved by the board of directors. During two most recent years 2016 and 2017 and subsequent interim period before WIPFLI, LLP were dismissed, there were no disagreements on any matter of accounting principles or practices, financial statement disclosure, auditing scope or procedures or compliance with the applicable rules of the Commission. There were no reportable events under 304(a)(1)(v) of Regulation SK. WIPFLI, LLP's reports on The Everest Fund, L.P.'s financial statements for fiscal years 2016 and 2017, did not contain any adverse opinion, disclaimer of opinion or qualification. We provided WIPFLI, LLP with a copy of this Form 8-K prior to its filing with the Securities and Exchange Commission and requested that they furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agreed with the statements made in this Form 8-K. A copy of the letter provided by WIPFLI, LLP is attached to this Form 8-K as Exhibit 16.1. There has not been any consulting with the new auditors up through the date of engagement. Exhibit 16.1 Change of Accountants The Everest Fund, L.P. (NFA ID# P001601) June 6, 2018 Securities and Exchange Commission Washington, D.C. 20549 Commissioners: We have read The Everest Fund, L.P.'s statements included under Item 4.01 of its Form 8-K filed on June 6, 2018 and we agree with such statements concerning our firm. Sincerely, WIPFLI, LLP 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. Date: June 6, 2018 THE EVEREST FUND, L.P. By: Everest Asset Management, Inc., General Partner By: /s/ Peter Lamoureux Peter Lamoureux President, Secretary, Treasurer and Director