SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of Earliest Event Reported): February 24, 2015
THE PULSE BEVERAGE CORPORATION
(Exact name of registrant as specified in its charter)
|(State or other jurisdiction of incorporation)||(Commission File Number)||(I.R.S. Employer Identification No.)|
|11678 N Huron Street, Northglenn, CO||80234|
|(Address of principal executive offices)||(Zip Code)|
(Registrant’s telephone number, including area code)
|(Former name 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:
|[ ]||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))|
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Previous independent registered public accounting firm
On February 24, 2015, The Pulse Beverage Corporation (the “Registrant” or the “Company”) was notified by L.L. Bradford & Company, LLC (“Bradford”) that, due to transitioning out of public company audits, the firm was required to resigned as the Registrant’s independent registered public accounting firm.
Except as noted in the paragraph immediately below, the reports of Bradford on the Company’s financial statements for the year ended December 31, 2013 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.
During the year ended December 31, 2013 and through February 24, 2015, the Company has not had any disagreements with Bradford on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Bradford’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s financial statements for such periods.
During the year ended December 31, 2013 and through February 24, 2015, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Bradford with a copy of this disclosure set forth under this Item 4.01 and was requested to furnish a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the above statements.
A copy of the letter from Bradford is attached hereto as Exhibit 16.1
New independent registered public accounting firm
On February 24, 2015 (the “Engagement Date”), the Company engaged RBSM, LLP (“RBSM ”) as its independent registered public accounting firm for the Company’s fiscal year ended December 31, 2014. The decision to engage RBSM as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.
During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with RBSM 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 the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that RBSM concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or|
|2.||any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).|
Item 9.01 Financial Statements and Exhibits
|(a)||Financial statements of businesses acquired.|
|(b)||Pro forma financial information.|
|(c)||Shell company transactions.|
|Exhibit No.||Description of Exhibit|
|16.1||Letter from L.L. Bradford & Company, LLC|
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
|THE PULSE BEVERAGE CORPORATION|
|Dated: February 24, 2015||By:||/s/ Robert Yates|
|Chief Executive Officer|
L.L. BRADFORD & COMPANY, LLC
Las Vegas, Nevada
February 24, 2015
Securities and Exchange
100 F Street, N.W.
Washington, DC 20549-7561
We have read Item 4.01 of Pulse Beverage Corporation (the “Company”) Form 8-K dated February 24, 2015, and are in agreement with the statements relating only to L.L. Bradford & Company, LLC contained therein. We have no basis to agree or disagree with other statements of the Company contained therein
Very truly yours,
/S/ L.L. BRADFORD & COMPANY, LLC