UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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): December 21, 2012
MENDOCINO BREWING COMPANY, INC.
(Exact Name of Registrant as Specified in Charter)
California
(State or Other Jurisdiction of Incorporation)
0-22524 | 68-0318293 |
(Commission File No.) | (IRS Employer Identification Number) |
1601 Airport Road, Ukiah, California | 95482 |
(Address of Principal Executive Offices) | (Zip Code) |
(707) 463-2087
(Registrant’s Telephone Number, Including Area Code)
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 (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 | Changes in Registrant’s Certifying Accountant |
On December 26, 2012, Mendocino Brewing Company, Inc. (the “Company”) dismissed PMB Helin Donovan, LLP (“PMB”) as the Company’s independent registered public accounting firm. The engagement of a new independent registered public accounting firm was approved by the Company’s audit committee on December 21, 2012.
PMB’s reports on the Company’s financial statements for the fiscal years ended December 31, 2010 and 2011 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
During the fiscal years ended December 31, 2010 and 2011, and the subsequent interim period through the dismissal of PMB on December 26, 2012, (i) there were no disagreements between the Company and PMB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreement in connection with its reports on the Company’s financial statements; and (ii) there were no reportable events as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K.
On December 26, 2012, the Company provided PMB with a copy of the disclosure it is making in response to Item 4.01 on this Current Report on Form 8-K (this “Report”), and requested that PMB furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether PMB agrees with the statements made by the Company in this Report. A copy of the letter, dated December 27, 2012, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Report.
On December 21, 2012, the Company’s audit committee approved the engagement of RBSM LLP (“RBSM”) as its independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ending December 31, 2012.
During the years ended December 31, 2010 and 2011, and the subsequent interim period through December 21, 2012, the date of the engagement of RBSM, the Company did not consult with RBSM 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 the Company’s financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).
Item 9.01 | Financial Statements and Exhibits. |
Exhibits.
The following exhibits is filed as part of this Report.
Exhibit Number | Description | |
16.1 | Letter from PMB Helin Donovan, LLP dated December 27, 2012 |
2 |
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.
MENDOCINO BREWING COMPANY, INC. | ||
(Registrant) | ||
Date: December 28, 2012 | By: | /s/ Mahadevan Narayanan |
Mahadevan Narayanan | ||
Chief Financial Officer & Corporate Secretary |
3 |
Exhibit 16.1
[PMB Helin Donovan Letterhead]
December 27, 2012
Office of the Chief Accountant
Securities and Exchange Commission
100F Street, NE
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements included under Item 4.01 in the Form 8-K dated December 21, 2012 of Mendocino Brewing Company, Inc. (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our dismissal and our audit for the years ended December 31, 2011 and 2010, and our reviews of interim financial statements. We cannot confirm or deny that the appointment of RBSM LLP was approved by the Audit Committee, or that they were not consulted prior to their appointment as auditors.
Very truly yours,
/s/ PMB Helin Donovan, LLP |
PMB Helin Donovan, LLP
Austin, Texas