Current Report Filing (8-k)
March 28 2019 - 5:05AM
Edgar (US Regulatory)
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 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): March 8, 2019
FIRST
NATIONAL ENERGY CORPORATION
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Nevada
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001-37696
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66-0349372
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(State
or other jurisdiction
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(Commission
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(I.R.S.
Employer
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of
incorporation)
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File
Number)
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Identification
No.)
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44
Greystone Crescent, Georgetown, Ontario Canada
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L7G
1G9
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code:
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(416)
918-6987
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N/A
(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 Instruction A.2. below):
[ ]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ]
Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR 240.14a-12(b))
[ ]
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))
Administrative Office 44 Greystone Crescent,
Georgetown, Ontario L7G 1G9
Tel: (416) 918 6987 Fax (905) 234 0231
Email
pete.wanner@firstnationalenergy.com
March 8, 2019
Item 4.01 Change in Registrant’s Auditors
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(a)
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Previous independent registered audit firm.
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Effective February 26, 2019, the firm Schwartz Levitsky Feldman
LLP ("SLF"), which did audit Registrant’s year-end financial statements for the year ended December 31, 2015, 2016,
2017 and performed procedures related to the financial statements included in the Registrant’s quarterly reports on
Form 10-Q resigned as a result of their decision not to continue with public company business.
During the period September 30, 2007 (the date of inception) through
the date of the resignation (February 26 2019) of SLF, there have been no disagreements with SLF (as defined in Item 304(a)(1)(iv)
of Regulation S-K) 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 SLF, would have caused them to make reference thereto in their report
on financial statements for such years.
The report of the independent registered public accounting firm
of SLF as of and for the year ended December 31, 2017 did not contain any adverse opinion or disclaimer of opinion, nor was
it qualified or modified as to audit scope or accounting principle. However, the reports contained a “going concern”
paragraph.
The Company provided SLF with a copy of this report on Form 8-K
in accordance with Item 304(a) of Regulation S-K prior to its filing with the Securities and Exchange Commission and requested
that SLF furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the
above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter from SLF filed
as Exhibit 16.1 hereto and incorporated herein by reference.
Item
9.01 Financial Statements and Exhibits
SIGNATURES
Pursuant
to the requirements of the Securities and Exchange Act of 1934, Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
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FIRST NATIONAL ENERGY CORPORATION
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By:
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/s/ Peter Wanner
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Peter Wanner, Director and Treasurer FNEC
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Dated:
March 12, 2019
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