0001213900-16-010549.txt : 20160203 0001213900-16-010549.hdr.sgml : 20160203 20160202181639 ACCESSION NUMBER: 0001213900-16-010549 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20160131 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20160203 DATE AS OF CHANGE: 20160202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CTD HOLDINGS INC CENTRAL INDEX KEY: 0000922247 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL ORGANIC CHEMICALS [2860] IRS NUMBER: 593029743 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-25466 FILM NUMBER: 161382381 BUSINESS ADDRESS: STREET 1: 14120 NW 126TH TERRACE CITY: ALACHUA STATE: FL ZIP: 32615-4816 BUSINESS PHONE: 386-418-8060 MAIL ADDRESS: STREET 1: 14120 NW 126TH TERRACE CITY: ALACHUA STATE: FL ZIP: 32615-4816 FORMER COMPANY: FORMER CONFORMED NAME: CYCLODEXTRIN TECHNOLOGIES DEVELOPMENT INC DATE OF NAME CHANGE: 19941012 8-K 1 f8k013116_ctdholdingsinc.htm CURRENT REPORT

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) January 31, 2016

CTD HOLDINGS, INC.

(Exact name of registrant as specified in charter)

Florida

000-25466

59-3029743

(State or other Jurisdiction of

Incorporation or Organization)

(Commission File Number)

(IRS Employer
Identification No.)

14120 N.W. 126th Terrace, Alachua, Florida

32615

(Address of Principal Executive Offices)

(zip code)

386-418-8060

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of 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(b) under the Exchange Act (17 CFR 240.14a-12(b))

☐ 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.

Effective January 31, 2016, Averett Warmus Durkee, P.A. (“Averett”) ceased to serve as the independent registered public accounting firm of CTD Holdings, Inc. (the “Company”) due to Averett’s acquisition by WithumSmith+Brown, PC (“Withum”). As a result, Averett resigned as the Company’s independent registered public accounting firm as of January 31, 2016, and effective as of February 1, 2016, the Company engaged Withum as the Company’s new independent registered public accounting firm. The engagement of Withum was unanimously approved by the Company’s audit committee.

The reports of Averett regarding the Company’s consolidated financial statements for the two most recent fiscal years did not contain an adverse or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the two most recent fiscal years and through January 31, 2016, there were (i) no disagreements between the Company and Averett on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of Averett, would have caused Averett to make reference thereto in their reports on the Company’s consolidated financial statements for such years, and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Averett with a copy of this Form 8-K and requested that Averett furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Averett agrees with the above statements. A copy of such letter, dated February 1, 2016, is attached as Exhibit 16.

During the Company’s two most recent fiscal years and in the subsequent interim period through February 1, 2016, the Company has not consulted with Withum 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 consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Withum concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit 16

Letter of Averett Warmus Durkee, P.A. dated February 1, 2016

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.

	CTD Holdings, Inc.

	Date: February 2, 2016

	By:	/s/ Jeffrey L. Tate
		Jeffrey L. Tate
		Chief Operating Officer

EXHIBIT INDEX

No.		Description

Exhibit 16		Letter of Averett Warmus Durkee, P.A. dated February 1, 2016

EX-16 2 f8k013116ex16_ctdholdingsinc.htm LETTER OF AVERETT WARMUS DURKEE, P.A. DATED FEBRUARY 1, 2016

Exhibit 16

February 1, 2016

Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20059

We have been furnished a copy of the response to Item 4.01 of Form 8-K for the event that occurred on January 31, 2016, to be filed by our former client, CTD Holdings, Inc. We agree with the statements made in response to that item insofar as they relate to our firm.

	Very truly yours,

	/s/ Averett Warmus Durkee, P.A.
	Averett Warmus Durkee, P.A.