Current Report Filing (8-k)
17 November 2017 - 8:39AM
Edgar (US Regulatory)
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:
November 16, 2017
(Date of
earliest event reported)
Yuma Energy, Inc.
(Exact name of
registrant as specified in its charter)
DELAWARE
|
|
001-37932
|
|
94-0787340
|
(State or other
jurisdiction
of
incorporation)
|
|
(Commission
File Number)
|
|
(IRS Employer
Identification No.)
|
1177 West Loop
South, Suite 1825
Houston, Texas
77027
(Address of
principal executive offices) (Zip Code)
(713)
968-7000
(Registrant’s
telephone number, including area code)
|
|
|
|
(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:
☐
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))
Indicate by check mark whether the
registrant is an emerging growth company as defined in Rule 405 of
the Securities Act of 1933 (§230.405 of this chapter) or Rule
12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of
this chapter).
Emerging growth company
☐
If an emerging growth company,
indicate by check mark if the registrant has elected not to use the
extended transition period for complying with any new or revised
financial accounting standards provided pursuant to Section 13(a)
of the Exchange Act. ☐
Item
4.01. Changes in Registrant’s Certifying
Accountant.
Effective
November 16, 2017, Hein & Associates LLP (“
Hein
”), the independent registered
public accounting firm for Yuma Energy, Inc., (the
“
Company
”),
combined with Moss Adams LLP (“
Moss Adams
”). As a result of this
combination, on November 16, 2017, Hein resigned as the independent
registered public accounting firm for the Company. Concurrent with
such resignation and on November 16, 2017, the audit committee of
the Company’s board of directors approved the engagement of
Moss Adams as the new independent registered public accounting firm
to audit the Company’s financial statements as of and for the
fiscal year ending December 31, 2017.
Hein
was appointed as the Company’s independent registered public
accounting firm effective July 10, 2017. To date, Hein has not
provided any reports in connection with the Company’s
financial statements for any year-end period, and therefore
no report of Hein has contained an
adverse opinion or disclaimer of opinion, nor been qualified or
modified as to uncertainty, audit scope, or accounting principles.
From July 10, 2017 through November 16, 2017, (i) the Company had
no disagreements with Hein on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to Hein’s
satisfaction, would have caused Hein to make reference to the
subject matter of such disagreements in its future reports on the
financial statements of the Company for such time period and (ii)
there were no reportable events of the type described in Item
304(a)(1)(v) of Regulation S-K during such
period.
The Company has provided Hein with a copy of the foregoing
disclosure and requested that Hein furnish the Company with a
letter addressed to the Securities and Exchange Commission stating
whether or not Hein agrees with the statements above concerning
Hein. A copy of Hein’s letter, dated November 16,
2017, is attached hereto as Exhibit 16.1.
During the fiscal years ended December 31, 2016 and 2015, and the
interim period through November 16, 2017, the Company did not
consult Moss Adams with respect to 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, and no written report or
oral advice was provided to the Company by Moss Adams that Moss
Adams 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 that term is described in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions to Item 304 of
Regulation S-K, or a reportable event, as that term is described in
Item 304(a)(1)(v) of Regulation S-K.
Item
9.01. Financial Statements and Exhibits.
The
following exhibit is included with this Current Report on Form
8-K:
Exhibit No.
|
|
Description
|
|
|
|
Letter
from Hein & Associates LLP to the U.S. Securities and Exchange
Commission dated November 16, 2017.
|
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 hereunto
duly authorized.
|
|
|
|
YUMA ENERGY,
INC.
|
|
|
|
|
|
|
By:
|
/s/ Sam L.
Banks
|
|
|
Name:
|
Sam L. Banks
|
|
Date: November 16,
2017
|
Title:
|
Chief Executive
Officer
|
|
EXHIBIT
INDEX
Exhibit No.
|
|
Description
|
|
|
|
Letter
from Hein & Associates LLP to the U.S. Securities and Exchange
Commission dated November 16, 2017.
|
Yuma Energy (AMEX:YUMA)
Historical Stock Chart
From Apr 2024 to May 2024
Yuma Energy (AMEX:YUMA)
Historical Stock Chart
From May 2023 to May 2024