0000919175-11-000028.txt : 20110720 0000919175-11-000028.hdr.sgml : 20110720 20110720152332 ACCESSION NUMBER: 0000919175-11-000028 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20110720 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20110720 DATE AS OF CHANGE: 20110720 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sugarmade, Inc. CENTRAL INDEX KEY: 0000919175 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-PAPER AND PAPER PRODUCTS [5110] IRS NUMBER: 943008888 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-23446 FILM NUMBER: 11977544 BUSINESS ADDRESS: STREET 1: 2280 LINCOLN AVENUE, SUITE 200 CITY: SAN JOSE STATE: CA ZIP: 95125 BUSINESS PHONE: 408-265-6233 MAIL ADDRESS: STREET 1: 2280 LINCOLN AVENUE, SUITE 200 CITY: SAN JOSE STATE: CA ZIP: 95125 FORMER COMPANY: FORMER CONFORMED NAME: Diversified Opportunities, Inc. DATE OF NAME CHANGE: 20080313 FORMER COMPANY: FORMER CONFORMED NAME: ENLIGHTEN SOFTWARE SOLUTIONS INC DATE OF NAME CHANGE: 19960703 FORMER COMPANY: FORMER CONFORMED NAME: SOFTWARE PROFESSIONALS INC DATE OF NAME CHANGE: 19940217 8-K 1 form8k20110720.htm FORM 8-K Form 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: July 20, 2011

 


 

SUGARMADE, INC.

(Exact name of registrant as specified in its charter)

 

 


DELAWARE

  

000-23446 

  

94-3008888 

(State or other jurisdiction of

incorporation or organization)

  

Commission file number

  

(IRS Employer

Identification No.)

 


2280 Lincoln Avenue, Suite 200

San Jose California 95125

 (Address of principal executive offices)

 

(408) 265-6233

 (Registrant’s telephone number)




 (Former name, former address and former fiscal year,
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)

 

¨

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))


 



1



Item 4.01    Changes in Registrants Certifying Accountant

 

On July 20, 2011, our Company engaged Anton & Chia, LLP (“A&C”) as its independent registered public accounting firm effective July 20, 2011.  The decision to engage A&C was approved by the Company’s audit committee.  A&C previously audited the financial statements of our wholly owned subsidiary Sugarmade, Inc. (incorporated in California – “Sugarmade-CA”) as of December 31, 2010 and 2009 and for the year ended December 31, 2010 and the period March 2, 2009 (inception) to December 31, 2009.  


During our Company’s two most recent fiscal years and the interim period prior to engaging A&C, neither our Company nor anyone on its behalf consulted A&C regarding any of the matters enumerated in Item 304(1)(2)(i) or Item 304(a)(2)(ii) of Regulation S-B.  


Michael Cronin, Certified Public Accountant resigned as the independent registered public accountant of the Company effective July 20, 2011.  The reports of Mr. Cronin on the Company’s financial statements for the past two fiscal years did not contain an adverse opinion or disclaimer of opinion, nor were they modified as to uncertainty, audit scope, or accounting principles, other than to state that there is substantial doubt as to the ability of the Company to continue as a going concern.


During the Company’s two most recent fiscal years and the subsequent interim period up to the resignation of Mr. Cronin, there have not been any disagreements between the Company and Mr. Cronin, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to the satisfaction of Mr. Cronin would have caused Mr. Cronin to make reference thereto in its reports on the Company’s audited financial statements, nor have there been any “reportable events,” as that term is described in Item 304(a)(1)(iv) of Regulation S-B.


The Company provided Mr. Cronin with a copy of the disclosures made in this report before this report was filed with the Securities and Exchange Commission. The Company requested that Mr. Cronin furnish a letter addressed to the Securities and Exchange Commission stating whether or not he agrees with the disclosure made herein. The Company received such letter from Mr. Cronin wherein it confirmed its agreement with the disclosure made herein. A copy of that letter is attached as Exhibit 16 hereto.

 

 

Item 9.01    Financial Statements and Exhibits

 

(c) Exhibits.

 

Exhibit

 

Description

 

 

 

16

 

Letter from Michael Cronin Certified Public Accountant dated July 20, 2011



SIGNATURE

 

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, thereunto duly authorized.

 

 

 

 

 

SUGARMADE, INC.

 

 

 

 

 

 

 

 

 /s/  Scott Lantz

Dated:  July 20, 2011

 

 

 

By:

 

 

 

 

 

 

 

 

 

 

Scott Lantz

Chief Executive Officer




2



EX-16 2 exhibit16croninpredecessorle.htm EXHIBIT 16 Cordovano and Harvey, P


July 20, 2011


Securities and Exchange Commission

100 F Street, NW

Washington, D.C. 20549



Re:

Sugarmade, Inc. (formerly Diversified Opportunities, Inc.)

EIN: 94-3008888



Commissioners:


I was previously the principal accountant for Sugarmade, Inc. (formerly Diversified Opportunities, Inc.), and I reported on the financial statements of the Company as of June 30, 2010 and 2009, and for the years then ended.  Effective the date of this letter, I resigned as the principal accountant.  


I have read the Company's statements included under Item 4.01 of its Form 8-K dated July 20, 2011.  I agree with the statements concerning me in Item 4.01 of the Form 8-K.  I have no basis on which to agree or disagree with other statements made in the Form 8-K.



Very truly yours,



/s/ Michael Cronin, Certified Public Accountant

Orlando, Florida