Item 4.01 Changes in Registrant's Certifying Accountant
(a) Resignation of Assurance Dimensions, Inc.
(i) Effective August 1st, 2020, Assurance Dimensions, Inc. ("ADI"), resigned
as our independent registered public accounting firm. The resignation was
solely due to ADI's lack of expertise in being able to value the Company's
minority investment in a limited liability company, which owns certain fracking
rights to a large parcel of land in Wisconsin.
(ii) ADI's report on the Company's financial statements for the year ended
December 31, 2019 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 as set forth herein. ADI's report on the Company's financial
statements for the year ended December 31, 2019 contained an explanatory
paragraph regarding the significant doubt about the Company's ability to
continue as a going concern.
(iii) During the one-year period ended December 31, 2019 through the date of
filing of this report, (a) there have been no disagreements with ADI, whether or
not resolved, on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which, if not resolved to
the satisfaction of ADI, would have caused ADI to make reference to the subject
matter of the disagreement in connection with its reports; (b) no such
disagreement was discussed with the audit committee of the Company's board of
directors or with our board of directors as a whole; and (d) there have been no
"reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.
(iv) ADI has provided us with a letter addressed to the Securities and
Exchange Commission stating it agrees with the statements in part (a) of Item
4.01 of this Form 8-K. A copy of the letter is filed concurrently herewith as
Exhibit 16.1.
(b) Engagement of Turner, Stone & Company, L.L.P.
(i) Effective August 1st, 2020, Alpha engaged Turner, Stone & Company, L.L.P.
("Turner Stone") as our independent public registered accounting firm. The
engagement of Turner Stone was approved by unanimous written consent of the
Company's board of directors on August 1st, 2020.
(ii) During the two most recent fiscal years and through the engagement date,
we did not consult with Turner Stone regarding either (a) the application of
accounting principles to any specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on our financial
statements; or (b) any matter that was either the subject of a disagreement or a
"reportable event" as defined in Item 304(a)(1)(iv) and (v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit No Description
16.1 Letter from Assurance Dimensions, Inc.
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