UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
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FORM
CURRENT REPORT
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Item 4.01 Changes in Registrant’s Certifying Accountant.
On December 22, 2021, Millennium Investment & Acquisition Co. Inc. (“the Company”) engaged Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2021.
The Company had previously engaged MaloneBailey, LLP (“MB”) which completed an audit of the financial statements of the Company for the year ended December 31, 2020 which was included as an attachment to a Form 10-Q for the period ended June 30, 2021. MB also performed a review of the Form 10-Q for the periods ended June 30, 2021 and September 30, 2021. During the timeframe that the Company engaged MB, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and MB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to MB’s satisfaction, would have caused MB to make reference thereto in their report on the financial statements for such period, and no (ii) “reportable events” within the meaning of Item 304(a)(1)(v) of regulation S-K.
The Company has provided a copy of the foregoing disclosures to MB and requested that MB furnish it with a letter addressed to the Securities and Exchange Commission stating whether MB agrees with the above statements. A copy of MB’s letter, dated December 23, 2021, is filed as Exhibit 16.1 to this Form 8-K.
Item 9.01 Financial Statements and Exhibits.
| Exhibit | Description of Exhibit | |
| 16.1 | Letter from MaloneBaley, LLP to the Securities and Exchange Commission dated December 23, 2021. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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.
Date: December 23, 2021
| MILLENNIUM INVESTMENT & ACQUISITION COMPANY CO. INC. | ||
| By | /s/ David H. Lesser | |
| David H. Lesser | ||
| Chairman, CEO, Secretary & Treasurer | ||