Protocall Technologies Inc - Current report filing (8-K)
February 19 2008 - 10:22AM
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):
February
14, 2008
Protocall
Technologies Incorporated
(Exact
name of registrant as specified in its charter)
Nevada
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0-51111
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41-2033500
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(State
or other jurisdiction
of
incorporation)
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(Commission
File
Number)
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(I.R.S.
Employer
Identification
No.)
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47
Mall Drive
Commack,
NY 11725
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(Address
of principal executive offices, including zip
code)
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Registrant’s
telephone number, including area code:
631-543-3655
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:
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o
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Written communications pursuant to Rule 425 under
the
Securities Act (17 CFR 230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR
240.13e-4(c))
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Item
4.01
Changes
in Registrant’s Certifying Accountant.
On
February 14, 2008, Protocall Technologies Incorporated (the Company) dismissed
Eisner LLP (Eisner) as its independent registered public accounting firm.
The
reports of Eisner on the Company’s financial statements as of and for the fiscal
years ended December 31, 2006 and 2005 did not contain an adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to audit scope
or
accounting principles. Eisner’s report on the Company’s financial statements as
of and for the years ended December 31, 2006 and 2005 included an explanatory
paragraph and expressed substantial doubt about the Company’s ability to
continue as a going concern.
During
the period of their engagement and through the date of dismissal, there were
no
disagreements, resolved or not, with Eisner on any matters of accounting
principles or practices, financial statement disclosure or auditing scope or
procedures, which disagreements, if not resolved to the satisfaction of Eisner,
would have caused Eisner to make reference to the subject matter of the
disagreement in connection with their report on the financial statements for
such years.
During
the fiscal years ended December 31, 2006 and 2005, and in the subsequent interim
periods through the date of dismissal, there were no reportable events as
described in Item 304(a)(1)(iv)(B) of Regulation S-B.
The
Company provided Eisner with a copy of this current report on Form 8-K prior
to
its filing with the U.S. Securities and Exchange Commission (SEC), and requested
that they furnish the Company with a letter addressed to the SEC
stating whether they agree with the statements made in this Form 8-K, and if
not, stating the aspects with which they do not agree. A copy of the letter
provided from Eisner is filed as Exhibit 16.1 to this Form 8-K.
On
February 14, 2008, the Company engaged Marcum & Kliegman LLP (Marcum
Kliegman
)
as its
independent registered public accounting firm for the Company’s fiscal year
ended December 31, 2007. The decision to change accountants was approved by
the
Company’s board of directors.
During
the year ended
December
31, 2006
,
and the
subsequent interim periods through the date hereof, we have not, nor has any
person on our behalf, consulted with Marcum Kliegman regarding either the
application of accounting principles to a specific completed or contemplated
transaction, or the type of audit opinion that might be rendered on our
financial statements, nor has Marcum Kliegman provided to us a written report
or
oral advice regarding such principles or audit opinion on any matter that was
the subject of a disagreement or reportable event set forth in Item
304(a)(1)(iv) of Regulation S-B with our former independent
accountant.
Item
9.01
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Financial
Statements and Exhibits.
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(d)
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Exhibits.
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Description
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Letter
from Eisner LLP to the U.S. Securities and Exchange Commission regarding
change in certifying accountant.
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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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PROTOCALL TECHNOLOGIES
INCORPORATED
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Date: February
15, 2008
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By:
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/s/ Bruce
Newman
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Bruce
Newman
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Chief
Executive Officer
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EXHIBIT INDEX
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16.1
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Letter from Eisner LLP to the U.S.
Securities
and Exchange Commission regarding change in certifying
accountant.
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