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
Nevada 0-28963 13-3506506 -------------------------------------------------------------------------------- (State or other jurisdiction of (Commission File (I.R.S. Employer incorporation) Number) Identification No.) |
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ITEM 4.01. Changes in Registrant's Certifying Accountant.
AMC Auditing, LLC ("AMC"), the independent registered public accounting firm of Strategic Acquisitions, Inc. (the "Company"), announced effective February 1, 2019, that AMC was acquired by a new auditing firm, Prager Metis CPAs LLC ("Prager"), and that all of the employees of AMC were joining Prager.
As a result, effective May 2, 2019, AMC resigned as the Company's independent registered public accounting firm. The Company's Board of Directors engaged Prager to serve as the Company's independent registered public accounting firm effective May 2, 2019.
The reports of AMC on the financial statements of the Company as and for the fiscal years ended December 31, 2017 and 2018 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company's fiscal years ended December 31, 2017 and 2018, and the subsequent interim period from January 1, 2019 to the date of this report, and in connection with the audit of the Company's financial statements for such periods, there were no disagreements between the Company and AMC 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 AMC, would have caused AMC to make reference to the subject matter of such disagreements in connection with its audit reports on the Company's financial statements.
During the Company's fiscal years ended December 31, 2017 and 2018, and the subsequent interim period from January 1, 2019 to the date of this report, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.
During the Company's fiscal years ended December 31, 2017 and 2018, and the subsequent interim period from January 1, 2019 to the date of this report, the Company did not consult with Prager regarding any of the matters set forth in Items 304(a)(2)(i) or (ii) of Regulation S-K.
The Company has provided AMC with a copy of the disclosure in this report and has requested that AMC furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not AMC agrees with the statements in this Item 4.01. A copy of this letter is filed as Exhibit 16.1 to this report.
ITEM 9. Financial Statements and Exhibits.
Exhibit 16.1 Letter to Securities and Exchange Commission from AMC Auditing, LLC dated May 6, 2019
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.
Date May 7, 2019
/s/ John P. O'Shea ---------------------------- John P. O'Shea President Principal Executive Officer & Principal Financial Officer |
EXHIBIT 16.1
[AMC AUDITING CERTIFIED PUBLIC ACCOUNTANTS LETTERHEAD]
May 6, 2019
Office of the Chief Accountant
U. S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Sir/Madam:
We have read the statements included under Item 4.01 in the Form 8-K dated May 2, 2019 of Strategic Acquisitions, Inc. (the "Company") to be filed with the Securities and Exchange Commission regarding the change in auditor. We agree with such statements insofar as they relate to our firm.
Very truly yours,
/s/ AMC Auditing AMC Auditing Las Vegas, Nevada |