Item 4.01. Changes in Registrant's Certifying Accountant.
(a) On December 5, 2019, Friedman LLP resigned as the Company's independent
registered public accounting firm.
The audit report of Friedman LLP on the consolidated financial statements of the
Company as of and for the fiscal year ended March 31, 2019, 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, except that the audit
report included an explanatory paragraph that described factors that raised
substantial doubt about the Company's ability to continue as a going concern.
During the Company's fiscal year ended March 31, 2019, and during the subsequent
interim period through December 5, 2019, (i) there were 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) between the Company and Friedman LLP on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedures that, if not resolved to the satisfaction of
Friedman LLP, would have caused Friedman LLP to make reference to the subject
matter of the disagreement in connection with its report(s), and (ii) there were
no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided Friedman LLP with a copy of this Current Report on Form
8-K prior to its filing with the Securities and Exchange Commission (the "SEC")
and requested that Friedman LLP furnish the Company with a letter addressed to
the SEC stating whether or not Friedman LLP agrees with the statements made
above. A copy of the Friedman LLP letter, dated January 22, 2020, is filed as
Exhibit 16.1 to this Current Report on Form 8-K.
(b) On January 22, 2020, the Board of Directors of the Company approved the
appointment of Marcum LLP as its independent registered public accounting firm
for the fiscal year ending March 31, 2020. During the Company's fiscal years
ended March 31, 2018 and March 31, 2019 and the subsequent interim period
through the date of this Form 8-K, neither the Company nor anyone acting on its
behalf consulted Marcum LLP regarding either (i) 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
Marcum LLP 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).
Item 9.01 Financial Statements and Exhibits.
(c) Exhibits
Exhibit
No. Description
16.1 Letter of Friedman LLP to the Securities and Exchange Commission, dated
January 22, 2020.
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