Form 8-K - Current report
July 28 2023 - 2:48PM
Edgar (US Regulatory)
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2023-07-24
2023-07-24
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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) July 24, 2023
WALL
STREET MEDIA CO, INC.
(Exact
name of registrant as specified in its charter)
Nevada |
|
333-163439 |
|
26-4170100 |
(State
or other jurisdiction |
|
(Commission |
|
(IRS
Employer |
of
incorporation) |
|
File
Number) |
|
Identification
No.) |
110
Front Street |
|
|
Suite
300 |
|
|
Jupiter,
FL |
|
33477 |
(Address
of principal executive offices) |
|
(Zip
Code) |
Registrant’s
telephone number, including area code (561) 240-0333
(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 (see General Instruction A.2. below):
☐ |
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 |
|
N/A |
|
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 (§230.405
of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
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. Change in Registrant’s Certifying Accountant
Previous
Independent Registered Public Accounting Firm
On July 24, 2023, D.
Brooks and Associates CPAs, P.A. (“Brooks”)
notified Company that it has resigned as the Company’s independent public accounting firm.
The Company engaged Hudgens CPA, PLLC to assume the audit reporting functions and reported on the financial statements of the
Company for the fourth quarter ended June 30, 2023 and fourth quarter ended September 30, 2023. Brooks the predecessor firm to Hudgens
reported on the financial statements of the Company for the fiscal year ended September 30, 2022 thru the second quarter ended March
31, 2023. These reports did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope, or accounting principles, except as set forth herein. Brooks reports on the Company’s financial statements for the
fiscal years ended September 30, 2022 and 2021 respectively contained an explanatory paragraph regarding the significant doubt about
the Company’s ability to continue as a going concern.
During
the fiscal years ended September 30, 2022 and 2021 and through March 31, 2023, there were (i) no disagreements with Brooks on any matter
of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved
to the satisfaction of Brooks, would have caused Brooks to make reference to the subject matter of such disagreements in connection with
its audit reports on the Company’s financial statements for such periods, and (ii) no reportable events as that term is described
in Item 304(a)(1)(v) of Regulation S-K.
In
accordance with Item 304(a)(3) of Regulations S-K, the Company has provided Brooks with a copy of the disclosures contained herein, prior
to its filing with the Securities and Exchange Commission (the “SEC”), and requested that Brooks furnish the Company with
a letter addressed to the SEC stating whether or not it agreed with the statements herein and, if not stating the respects in which it
does not agree. A copy of the letter to the SEC is attached hereto as Exhibit 16.1.
New
Independent Registered Public Accounting Firm
On
July 24,2023 the Company’s Board of Directors appointed Hudgens CPA, PLLC (“Hudgens”)as the Company’s new independent
registered public accounting firm as of July 26, 2023. During the Company’s two most recent fiscal years and through July 26, 2023,
neither the Company nor anyone acting on the Company’s behalf consulted Hudgens with respect to any of the matters or reportable
events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
Item
9.01 Financial Statements and Exhibits
(d)
Exhibits
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 thereunto duly authorized.
Date:
July 28, 2023 |
WALL
STREET MEDIA CO, INC. |
|
|
|
|
By: |
/s/
Jeffrey A. Lubchansky |
|
|
Jeffrey
A. Lubchansky |
|
|
Chief
Executive Officer |
Exhibit
16.1
![](https://www.sec.gov/Archives/edgar/data/1473490/000149315223025831/ex16-1_001.jpg)
July
28, 2023
Office
of the Chief Accountant
Securities
and Exchange Commission
100
F Street, NE
Washington,
DC 20549
Re:
Wall Street Media Co, Inc.
Commission
File No. 333-163439
Dear
Sir/Madam:
We
have read the statements included under item 4.01 in the Form 8-K dated July 28, 2023, of Wall Street Media Co, Inc. to be filed with
the Securities and Exchange Commission and we concur with such statements made regarding our firm. We have no basis to agree or disagree
with other statements contained therein.
![](https://www.sec.gov/Archives/edgar/data/1473490/000149315223025831/ex16-1_002.jpg)
D.
Brooks and Associates CPA’s, P.A
Palm
Beach Gardens, FL
v3.23.2
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