- Current report filing (8-K)
21 April 2010 - 6:17AM
Edgar (US Regulatory)
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OMB
APPROVAL
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UNITED STATES
SECURITIES AND EXCHANGE
COMMISSION
Washington, D.C.
20549
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OMB
Number:3235-0060
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31, 2012
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FORM 8-K
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CURRENT REPORT
Pursuant to Section 13 Or 15(d)
of The Securities Exchange Act of
1934
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Date of
Report (Date of earliest event reported)
April
15,
2010
American
Church Mortgage
Company
(Exact name of registrant as specified in its charter)
Minnesota 33-87570 41-1793975
(State or other
jurisdiction
(Commission (IRS
Employer
of
incorporation) File
Number) Identification
No.)
10237
Yellow Circle Drive, Minnetonka,
MN 55343
(Address
of principal executive
offices) (Zip
Code)
Registrant’s
telephone number, including area code
(952)
945-9455
----------------------------------------------------------------------------------------------------------------------------------
(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 Instructions A.2. below):
[
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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[
]
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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[
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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[
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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Item
4.01 Changes In Registrant's Certifying Accountant.
On
April 15, 2010, American Church Mortgage Company (the "Registrant")
dismissed Boulay, Heutmaker, Zibel & Co. P.L.L.P. ("BHZ") as the
Registrant's independent auditors. On April 15, 2010, the
Registrant engaged Baker Tilly Virchow Krause, LLP ("Baker Tilly") as its
successor independent audit firm. The Registrant's dismissal of BHZ
and engagement of Baker Tilly was approved by the Registrant's Board of
Directors on April 15, 2010.
BHZ
served as the Registrant's independent accountants to audit the Registrant's two
most recent fiscal year ends. BHZ's reports on the Registrant's financial
statements for each of those years (fiscal years ended December 31, 2008
and 2009) 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 Registrant's two most recent fiscal year ends (fiscal years ended December
31, 2008 and 2009) there were no disagreements with BHZ on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
BHZ, would have caused them to make reference thereto in their report on the
financial statements for such years.
The
Registrant has provided BHZ with a copy of the above disclosures in response to
Item 304(a) of Regulation S-K in conjunction with filing of this Form
8-K. The Registrant has requested that BHZ deliver to the Registrant
a letter addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made by the Registrant in response to
Item 304(a) of Regulation S-K, and if not, stating the respects in which it
does not agree.
BHZ's
letter is filed herewith as Exhibit 16.1.
Item
9.01 Financial Statements and Exhibits.
16.1 Letter
from Boulay, Heutmaker, Zibel & Co. P.L.L.P. to the Securities and Exchange
Commission dated April 20, 2010.
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.
American Church Mortgage
Company
Date: April
20, 2010
By
/s/ Philip J.
Myers
Chairman,
President and Secretary
5166203
v1
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