- Current report filing (8-K)
June 08 2010 - 4:21PM
Edgar (US Regulatory)
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 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):
June 3, 2010
Enable
Holdings, Inc.
(Exact
name of registrant as specified in its charter)
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Delaware
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(State
or Other Jurisdiction of Incorporation)
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000-50995
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52-2372260
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(Commission
File Number)
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(IRS
Employer
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Identification
No.)
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1140
W. Thorndale Avenue
Itasca,
Illinois 60143-1335
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(Address
of Principal Executive Offices) (Zip Code)
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(773)
272-5000
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(Registrant’s
telephone number, including area code)
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Not
Applicable
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(Former
Name or Former Address, if changed since last report)
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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:
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o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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Item
4.01
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Changes
in Registrant’s Certifying
Accountant
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On June 3, 2010, the Board of Directors
(the “Board”) of Enable Holdings, Inc. (the “Company”) dismissed BDO Seidman,
LLP as its independent registered public accounting firm. On June 3,
2010, the accounting firm of Baker Tilly Virchow Krause, LLP was engaged as the
Company’s new independent registered public accounting firm. The
Board approved of the dismissal of BDO Seidman, LLP and the engagement of Baker
Tilly Virchow Krause, LLP as its independent auditor.
During the Company’s two most recent
fiscal years and through June 3, 2010, there were no disagreements with BDO
Seidman, LLP 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 BDO Seidman’s satisfaction, would have caused it to
make reference to the subject matter of the disagreement in connection with any
report on the Company’s financial statements.
Other than a going concern opinion, BDO
Seidman, LLP did not issue any audit reports on the Company’s financial
statements that contained an adverse opinion or disclaimer opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting
principles.
On June 3, 2010, the Company engaged
Baker Tilly Virchow Krause, LLP as its independent registered public accounting
firm. Prior to engaging Baker Tilly Virchow Krause, LLP, the Company
had not consulted with Baker Tilly Virchow Krause, LLP on any items concerning
the application of accounting principles to a specific transaction, the type of
audit opinion that might be rendered on the Company's financial statements, or
the subject matter of a disagreement or reportable event with the former auditor
(as described in Regulation S-K Item 304(a)(2)).
The Company provided BDO Seidman, LLP
with the contents of this current report on Form 8-K and requested that BDO
Seidman, LLP furnish a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the statements made by the Company in
this report, and if not, stating the respects in which it does not agree.
The Company received a copy of this letter from BDO Seidman, LLP, which is
attached as Exhibit 16.1 to this Current Report on Form 8-K.
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Item
9.01
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Financial
Statements and Exhibits.
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(a)
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Financial
statements: None
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(b)
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Pro
forma financial
information: None
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(c)
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Shell
Company
Transactions: None
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Letter
from BDO Seidman, LLP dated June 8, 2010
SIGNATURE
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.
Dated: June
8, 2010
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ENABLE
HOLDINGS, INC.
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By:
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/s/
Miguel A. Martinez, Jr.
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Miguel
A. Martinez, Jr.
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Chief
Financial Officer
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SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
EXHIBIT
INDEX
to
FORM
8-K
ENABLE
HOLDINGS, INC.
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Date
of Report:
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Commission
File No.:
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June
3, 2010
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000-50995
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16.1
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Letter
from BDO Seidman, LLP dated June 8,
2010
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