Current Report Filing (8-k)
August 15 2018 - 2:51PM
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
August 2, 2018
Date
of Report (Date of earliest event reported)
Excel
Corporation
(Exact
name of registrant as specified in its charter)
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Delaware
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333-173702
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27-3955524
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(State
or other jurisdiction
of incorporation)
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(Commission
File Number)
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(IRS
Employer
Identification No.)
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595 Madison Avenue, Suite 1101
New York, NY 10022
(Address
of principal executive offices) (Zip Code)
(972)
476-1000
(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 (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 Change in Registrant’s Certifying Accountant.
Previous independent registered public accounting firm
On August 2, 2018, Excel Corporation, a
Texas corporation (the “Company”), received notice of resignation by Whitley Penn stating as Excel’s independent
registered public accounting firm. The reports of Whitley Penn, on the Company’s financial statements for each of the past two
fiscal years contained no adverse opinion or a disclaimer of opinion and were not modified.
During our two most recent fiscal years
and through the date of this report, we have had no disagreements with Whitley Penn, 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 Whitley Penn, would have caused it to make reference to the subject matter of such disagreements in its report on our financial
statements for such periods.
During our two most recent fiscal years
and through the date of this report on Form 8-K, there have been no reportable events as defined under Item 304(a)(1)(v) of Regulation
S-K adopted by the Securities and Exchange Commission (the “SEC”).
We provided Whitley Penn, with a copy of
this disclosure before the filing was made with the SEC. We requested that Whitley Penn, provide us with a letter addressed to
the SEC stating whether or not it agrees with the above statements, and we received a letter from Whitley Penn, stating that it
agrees with the above statements. A copy of such letter, dated as of August 2, 2018 is filed as Exhibit 16.1 to this report.
New independent registered public
accounting firm.
On August 2, 2018, the Company’s Board
of Directors appointed Liggett & Webb, P.A. as our new independent registered public accounting firm, effective August 2, 2018.
During the two most recent fiscal years and through the date of our engagement, we did not consult with Liggett Webb regarding
either (1) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on our financial statements, or (2) any matter that was either the subject of a disagreement or
a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). In approving the selection of Liggett & Webb, P.A.
as the Company’s new independent registered public accounting firm, the Board of Directors considered all relevant factors.
Item 9.01 Financial Statements
and Exhibits
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.
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Excel Corporation
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Date: August 14, 2018
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By:
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/s/ Ruben Azrak
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Ruben Azrak
Chairman of the Board
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2
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