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): August 4, 2015
MIND SOLUTIONS, INC.
(Exact name of Registrant as specified in its charter)
Nevada
(State or other jurisdiction of incorporation or organization)
333-166884
(Commission File Number) |
52-2130901
(IRS Employer Identification No.) |
3525 Del Mar Heights Road, Suite 802
San Diego, California
(principal executive offices) |
92130
(Zip Code) |
(888) 461-3932
(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 the registrant under any of the following provisions:
[ ] Written communications pursuant
to Rule 425 under the Securities Act
[ ] Soliciting material pursuant to
Rule 14a-12 under the Exchange Act
[ ] Pre-commencement communications
pursuant to Rule 14d-2(b) under the Exchange Act
[ ] Pre-commencement communications
pursuant to Rule 13e-4(c) under the Exchange Act
Item 4.01 Changes
in Registrant’s Certifying Accountant.
Resignation
of Former Certifying Accountants. On August 4, 2015, the registrant’s independent auditor, Adams Advisory LLC (“Adams
Advisory LLC”) resigned due to health issues of its principal Danielle M. Adams, CPA.
Adams Advisory LLC’s
review of the registrant’s financial statements for the fiscal quarter ended March 31, 2015, did not contain an adverse opinion
or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles, except
that Adams Advisory LLC’s review on the registrant’s Form 10-Q for the fiscal quarter ended March 31, 2015, raised
substantial doubt about its ability to continue as a going concern.
The resignation of
Adams Advisory LLC was accepted by the registrant’s board of directors.
During the two most
recent fiscal years and any subsequent interim period through August 4, 2015, there have not been any disagreements between the
registrant and Adams Advisory LLC 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 Adams Advisory LLC, would have caused it to make
reference to the subject matter of the disagreements in connection with its reports on the financial statements for such periods.
The registrant has provided Adams Advisory LLC with a copy of the disclosures it is making in this current report, which Adams
Advisory LLC has received no later than the day that the disclosures are filed with the Commission. The registrant requested
that Adams Advisory LLC furnish the registrant with a letter addressed to the 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. A copy of the response by Adams Advisory LLC is filed as an exhibit to this report.
Engagement
of New Certifying Accountants. On August 12, 2015, the registrant engaged Patrick Heyn, CPA, P.A., certified public accountants,
(“Patrick Heyn, CPA”) as the registrant’s independent accountants to report on the registrant’s balance
sheet as of June 30, 2015, and the related combined statements of income, stockholders’ equity and cash flows for the period
then ended. The decision to appoint Patrick Heyn, CPA was approved by the registrant’s Board of Directors.
During the registrant’s two most
recent fiscal years and any subsequent interim period prior to the engagement of Patrick Heyn, CPA neither the registrant nor anyone
on the registrant’s behalf consulted with Patrick Heyn, CPA 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 registrant’s
financial statements, and either a written report was provided to the registrant or oral advice was provided that the new accountant
concluded was an important factor considered by the registrant 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 paragraph 304(a)(1)(iv) and the
related instructions to Regulation S-K) or a reportable event (as described in paragraph 304(a)(1)(v) of Regulation S-K).
The registrant has
requested Patrick Heyn, CPA to review the disclosure contained in this current report before it was filed with the Commission and
the registrant has provided Patrick Heyn, CPA the opportunity to furnish the registrant with a letter addressed to the Commission
containing any new information, clarification of the registrant's expression of its views, or the respects in which it does not
agree with the statements made by the registrant in this current report. Patrick Heyn, CPA has not provided any such letter.
Item 9.01. Financial Statements
and Exhibits.
(a) Financial
Statements of Business Acquired. Not applicable.
(b) Pro forma
financial information. Not applicable.
(c) Shell company
transaction. Not applicable.
(d) Exhibits.
|
Exhibit No. |
Document |
Location |
|
16.1
|
Letter
dated August 26, 2015, from Adams Advisory LLC to the Securities and Exchange Commission. |
Filed herewith |
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.
Date: August 27, 2015. |
MIND SOLUTIONS, INC. |
|
|
|
|
|
By /s/ Kerry Driscoll |
|
Kerry Driscoll, Chief Executive Officer |
EXHIBIT 16.1
Danielle
M. Adams, CPA
Adams Advisory, LLC
Encinitas,
California 92024
August 26, 2015
Office of the Chief Accountant
Securities and Exchange Commission
100F Street, NE
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements made
by MIND SOLUTIONS, INC., which were provided to us and which we understand will be filed with the Commission pursuant to Item 4.01
of its Form 8-K, regarding our resignation as their certifying accountant. We agree with the statements concerning our firm in
such Current Report on Form 8-K. We have no basis to agree or disagree with other statements made under Item 4.01.
We hereby consent to the filing of this letter as
an exhibit to the foregoing report on Form 8-K.
Very truly yours,
/s/ Danielle M. Adams
Danielle M. Adams, CPA
Adams Advisory, LLC
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