Form 8-K - Current report
August 25 2023 - 12:34PM
Edgar (US Regulatory)
0001616788
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0001616788
2023-08-21
2023-08-21
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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, 2023
LEGACY
VENTURES INTERNATIONAL, INC.
(Exact
Name of Registrant as Specified in its Charter)
Nevada |
|
000-55849 |
|
30-0826318 |
(State
of
incorporation
) |
|
(Commission
File
Number)
|
|
(IRS
Employer
Identification
No.) |
Unit
01, 82/F. International Commerce Centre,
1
Austin Road West, Kowloon,
Hong
Kong
(Address
of principal executive offices) (Zip Code)
+852
3960 6394
(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 (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 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. ☐
Securities
registered under Section 12(g) of the Exchange Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common
Stock, $.0001 par value per share |
|
LGYV |
|
N/A |
Securities
registered pursuant to Section 12(b) of the Act: None
Item
4.01 Changes in Registrant’s Certifying Accountant.
(a)
Resignation of Previous Independent Registered Public Accounting Firm.
On
August 21, 2023, we accepted the resignation of MNP LLP (“MNP”) as our company’s independent principal accountant
to audit the Company’s financial statements. The decision to change accountants was approved by our board of directors. Our company
does not have a standing Audit Committee.
Our
company’s independent principal accountant’s report on the financial statements for the year ended June 30, 2022 and 2021
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, with the exception that the report dated and September 30, 2022 contained the following explanatory paragraph: “The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note
2 to the financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raises
substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described
in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. This matter
is also described in the “Critical Audit Matters” section of our report.”
During
our company’s two most recent fiscal year and up to the date of resignation of MNP, there were: (i) no disagreements with MNP 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 MNP, would have caused it to make reference to the subject matter of the disagreements in its
reports on the consolidated financial statements of the Company; and (ii) no reportable events as described in Item 304(a)(1)(v) of Regulation
S-K.
We
have provided MNP with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (“SEC”)
and requested MNP to furnish to our company a letter addressed to the SEC stating that it agrees with the statements made above. A
copy of MNP’s letter is attached as Exhibit 16.1 to this Form 8-K.
(b)
Engagement of New Independent Registered Public Accounting Firm.
On
August 21, 2023, we engaged PAN-CHINA SINGAPORE PAC (“PCCPA”) as our new independent registered accounting firm with the
approval of our board of directors.
During
the two most recent fiscal years and through the date of engagement, we have not consulted with PCCPA 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 our financial statements, and neither a written report was provided to us nor oral advice was provided that PCCPA
concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue;
or
2.
Any matter that was either subject of disagreement or event, as defined in Item 304(a)(1)(iv)(A) of Regulation S-K and the related instruction
to Item 304 of Regulation S-K, or a reportable event, as that term is explained in Item 304(a)(1)(iv)(A) of Regulation S-K.
Item
9.01 Financial Statements and Exhibits.
(d)
Exhibits.
16.1 |
Letter from MNP LLP |
104 |
Cover
Page Interactive Data File (embedded within the Inline XBRL document) |
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.
August
25, 2023
LEGACY
VENTURES INTERNATIONAL, INC. |
|
|
|
|
|
/s/
Pak Hong WAN |
|
By:
|
Pak
Hong WAN |
|
Title:
|
CEO
|
|
Exhibit 16.1
v3.23.2
Cover
|
Aug. 21, 2023 |
Cover [Abstract] |
|
Document Type |
8-K
|
Amendment Flag |
false
|
Document Period End Date |
Aug. 21, 2023
|
Entity File Number |
000-55849
|
Entity Registrant Name |
LEGACY
VENTURES INTERNATIONAL, INC.
|
Entity Central Index Key |
0001616788
|
Entity Tax Identification Number |
30-0826318
|
Entity Incorporation, State or Country Code |
NV
|
Entity Address, Address Line One |
Unit
01, 82/F. International Commerce Centre
|
Entity Address, Address Line Two |
1
Austin Road West
|
Entity Address, City or Town |
Kowloon
|
Entity Address, Country |
HK
|
City Area Code |
+852
|
Local Phone Number |
3960 6394
|
Written Communications |
false
|
Soliciting Material |
false
|
Pre-commencement Tender Offer |
false
|
Pre-commencement Issuer Tender Offer |
false
|
Title of 12(b) Security |
Common
Stock, $.0001 par value per share
|
Trading Symbol |
LGYV
|
Entity Emerging Growth Company |
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