Form 8-K - Current report
17 November 2023 - 9:35PM
Edgar (US Regulatory)
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2023-11-14
2023-11-14
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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): November 14, 2023
Adamant
DRI Processing and Minerals Group
(Exact
name of registrant as specified in its charter)
Nevada |
|
000-49729 |
|
61-1745150 |
(State
or other jurisdiction
of
incorporation) |
|
(Commission
File
Number) |
|
(IRS
Employer
Identification
No.) |
4
S 9th Street, Suite 201,
Columbia,
Missouri |
|
65201 |
(Address
of principal executive offices) |
|
(Zip
Code) |
+1
573-818-4750
(Registrant’s
telephone number, including area code)
(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:
☐ |
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)) |
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
N/A |
|
|
|
|
Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2
of the Securities Exchange Act of 1934.
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.
Item
4.01 Changes in Registrant’s Certifying Accountant.
On
November 14, 2023, Adamant DRI Processing and Minerals Group, (the “Company”) dismissed Keith Zhen, CPA (“Zhen”)
as its Independent Registered Public Accountancy firm.
On
November 14, 2023, the Company engaged and executed an agreement with GBQ Partners LLC (“GBQ”),
as the Company’s new independent accountant to replace Zhen.
The
reports of Zhen regarding the Company’s financial statements for the fiscal years ended December 31, 2022 and 2021, being the two
most recent fiscal years for which the Company has filed audited financial statements with the Securities and Exchange Commission (the
“SEC”), did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles, except to indicate that there was substantial doubt about the Company’s ability to continue
as a going concern.
The
board of directors of the Company, acting as the audit committee, approved the decision to change independent accountants.
During
the fiscal years ended December 31, 2022 and 2021, and through November 14, 2023, the Company had no disagreements (as defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with Zhen on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction
of Zhen would have caused Zhen to make reference thereto in connection with its report. There were
no reportable events of the types described in Item 304(a)(1)(v) of Regulation S-K.
The
Company requested Zhen to furnish it with a letter addressed to the SEC stating whether or not Zhen agrees with the above statements
and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated November 17, 2023, is filed as Exhibit
16.1 to this current report on Form 8-K.
During
the Company’s fiscal years ended December 31, 2022 and 2021, and through November 14, 2023, neither the Company nor anyone on the
Company’s behalf consulted with GBQ regarding any of the following:
(i)
either the application of accounting principles to a 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 nor oral advice was provided to the
Company that GBQ concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or
financial reporting issue; or
(ii)
any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions
to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).
Section
9 – Financial Statements and Exhibits
Item
9.01. Financial Statements and Exhibits
(d)
Exhibits.
Exhibit
No |
|
Description |
16.1* |
|
Letter from Keith Zhen, CPA |
|
|
|
104 |
|
Cover
Page Interactive Data File (embedded within the Inline XBRL document) |
*Filed
herewith
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.
|
Adamant
DRI Processing and Minerals Group |
|
|
|
By:
|
/s/
Nicholas A. Parks |
|
Name:
|
Nicholas
A. Parks |
|
Title:
|
Chief
Executive Officer |
Date:
November 17, 2023
Exhibit
16.1
November
17, 2023
U.S.
Securities and Exchange Commission
Office
of the Chief Accountant
100
F Street, NE
Washington,
D.C. 20549
Re:
Adamant DRI Processing and Minerals Group
Ladies
and Gentlemen:
We
have read the statements in the Form 8-K, dated November 14, 2023 of Adamant DRI Processing and Minerals Group (the “Registrant”)
and we agree with such statements therein as related to our firm. We have no basis to and, therefore, do not agree or disagree with the
other statements made by the Registrant in the Form 8-K.
Very
truly yours,
/s/
Keith K Zhen CPA |
|
Brooklyn,
New York |
|
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