Current Report Filing (8-k)
August 25 2014 - 9:32AM
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
Date of Report (Date of Earliest Event Reported):
August 21, 2014
Kaanapali Land, LLC
(Exact Name of Registrant as Specified in Its
Charter)
Delaware
(State
or Other Jurisdiction
of Incorporation) |
#0-50273
(Commission
File Number) |
01-0731997
(IRS Employer
Identification No.) |
900 N. Michigan Ave., Chicago, Illinois 60611
(Address
of Principal Executive Offices) (Zip Code)
Registrant’s
Telephone Number, Including Area Code: 312-915-1987
Not Applicable
(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):
o |
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
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o |
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
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o |
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
1
Item 4.01 |
Changes in Registrant’s Certifying Accountant |
On August 19, 2014, Pacific Trail Holdings,
LLC, the sole manager of Kaanapali Land, LLC (the “Company”) approved the dismissal of McGladrey LLP, (“McGladrey”),
as the Company’s Independent Registered Public Accounting firm. To date McGladrey has not issued any opinion with respect
to any financial statements of the Company.
Through the date of the dismissal, there were
no disagreements between the Company and McGladrey concerning any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure which disagreements, if not resolved in McGladrey’s satisfaction, would have caused
McGladrey to make reference to the subject matter of the disagreements in connection with their reports.
McGladrey has informed the Company that they
were unable to obtain audit evidence to support the accounting for certain recorded contingent liabilities.
The Company provided McGladrey with a copy
of this Form 8-K and requested from McGladrey a letter addressed to the Securities and Exchange Commission stating whether McGladrey
agrees with the statements made by the Company 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 McGladrey’s letter dated August 22, 2014 is attached as Exhibit 16.1 to this report.
Item 9.01 |
Financial Statements and Exhibits |
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(d) |
Exhibits. |
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The following document is filed as exhibit to this Report. |
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16.1 |
Letter dated August 22, 2014 addressed to the Securities and Exchange Commission from McGladrey, LLP. |
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SIGNATURE
Pursuant to the requirements
of the Securities Exchange Act of 1934, the Registrant has duly caused this Current Report on Form 8-K to be signed on its behalf
by the undersigned hereunto duly-authorized.
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Kaanapali Land, LLC |
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August 25, 2014 |
By: |
/s/ Gailen J. Hull |
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Gailen J. Hull |
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Chief Financial Officer |
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EXHIBIT INDEX
Exhibit
Number |
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Description |
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16.1 |
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Letter dated August 22, 2014 addressed to the Securities and Exchange Commission from McGladrey LLP. |
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Exhibit 16.1
Kaanapali Land (PK) (USOTC:KANP)
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