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