BSPK Bespoke Extracts Inc (QB)

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): April 14, 2015

 

DiMi Telematics International, Inc.

(Exact name of registrant as specified in its charter)

 

Nevada		000-52759		20-4743354
(State or other jurisdiction of incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

 

290 Lenox Avenue New York, New York 10027

(Address of principal executive offices)

 

 

Registrant’s telephone number, including area code: (855) 633-3738

 

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))

 

Item 4.01. Changes in Registrant’s Certifying Accountant.

 

Previous independent registered public accounting firm

 

On April 10,2015, DiMi Telematics International, Inc (the “Company”) was notified by L.L. Bradford & Company, LLC (“Bradford”) that the firm resigned as the Company’s independent registered public accounting firm. Except as noted in the paragraph immediately below, the reports of Bradford on the Company’s financial statements for the years ended August 31, 2014 and August 31, 2013, and for the period then ended did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.

 

The reports of Bradford on the Company’s financial statements as of and for the years ended August 31, 2014 and August 31, 2013 contained the explanatory paragraphs which noted that there was substantial doubt as to the Company’s ability to continue as a going concern as the Company has reported a net loss of for the year ended August 31, 2014 and had an accumulated deficit as of August 31, 2014.

 

During the years ended August 31, 2014 and 2013 and through April 10, 2015, the Company has not had any disagreements with Bradford on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Bradford’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s financial statements for such periods.

 

During the years ended August 31, 2014 and 2013, and through April 10, 2015, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

 

The Company provided Bradford with a copy of this disclosure set forth under this Item 4.01 and requested that Bradford furnish a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter from Bradford is attached hereto as Exhibit 16.1, and is incorporated by reference.

 

New independent registered public accounting firm

 

On April 10, 2015 (the “Engagement Date”), the Company engaged RBSM LLP (“RBSM”) as its independent registered public accounting firm for the Company’s fiscal year ended August 31, 2015. The decision to engage RBSM as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.

 

During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with RBSM regarding either:

 

1. the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that RBSM concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

 

2. 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.

(d) Exhibits.

Exhibit No.		Description of Exhibit
16.1		Letter from L.L. Bradford & Company, LLC

 

 

 

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.

 

	DiMi Telematics International, Inc.
Date: April 14, 2015	By:	/s/ Barry Tenzer
		Barry Tenzer, President and Chief Executive Officer

 

Exhibit 16.1

 

L.L. BRADFORD & COMPANY, LLC

Las Vegas, Nevada

 

 

 

 

 

 

 

April 10, 2015

 

Securities and Exchange Commission

100 F Street, N.W.

Washington, DC 20549-7561

 

Dear Sirs/Madams:

 

We have read Item 4.01 of DiMi Telematics International, Inc. (the “Company”) Form 8-K dated April 10, 2015, and are in agreement with the statements relating only to L.L. Bradford & Company, LLC contained therein. During the years ended August 31, 2014 and 2013 and through April 10, 2015, the Company has not had any disagreements with Bradford on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Bradford's satisfaction, would have caused them to make reference thereto in their reports on the Company's financial statements for such periods. We have no basis to agree or disagree with other statements of the Company contained therein.

 

Very truly yours,

 

 

L.L. BRADFORD & COMPANY, llc