0001091818-21-000051.txt : 20210419 0001091818-21-000051.hdr.sgml : 20210419 20210419122019 ACCESSION NUMBER: 0001091818-21-000051 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20210323 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20210419 DATE AS OF CHANGE: 20210419 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ameritrust Corp CENTRAL INDEX KEY: 0001372954 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 980486176 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-53371 FILM NUMBER: 21833808 BUSINESS ADDRESS: STREET 1: 1712 PIONEER AVENUE STREET 2: SUITE 500 CITY: CHEYENNE STATE: WY ZIP: 82001 BUSINESS PHONE: 475-217-6124 MAIL ADDRESS: STREET 1: 1712 PIONEER AVENUE STREET 2: SUITE 500 CITY: CHEYENNE STATE: WY ZIP: 82001 FORMER COMPANY: FORMER CONFORMED NAME: Gryphon Resources, Inc. DATE OF NAME CHANGE: 20070423 FORMER COMPANY: FORMER CONFORMED NAME: Gryphon Oil & Gas Inc. DATE OF NAME CHANGE: 20060816 8-K 1 atcc04502021form8k.htm CURRENT REPORT

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): March 23, 2021

Ameritrust Corporation

(Exact name of registrant as specified in its charter)


Wyoming	000-53371	98-0465540
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

1712 Pioneer Avenue, Suite 500

Cheyenne, Wyoming 82001

(Address of Principal Executive Offices, Including Zip Code)

(475) 217-6124

(Registrant’s Telephone Number, Including Area Code)

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:

[ ] 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))

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Item 4.01.	Changes in Registrant's Certifying Accountant.

(a) Resignation of Independent Registered Public Accounting Firm

On March 23, 2021, by mutual agreement, Somerset CPAs, P.C. (“Somerset”) resigned as independent certified public accountants for Ameritrust Corporation (the “Company”).

Somerset’s audit report on the Company’s consolidated financial statements for the Company’s fiscal years ended September 30, 2020 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles,

During the fiscal year ended September 30, 2020 and for the subsequent interim period through March 23, 2021, there were no disagreements between the Company and Somerset on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to the satisfaction of Somerset would have caused Somerset to make reference to the subject matter of the disagreement in connection with its reports on the Company’s consolidated financial statements for such periods.

The Company furnished Somerset with a copy of the above disclosure, and requested that Somerset furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of Somerset’s letter dated March 23, 2021 is attached as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Engagement of New Independent Registered Public Accounting Firm.

On March 23, 2021, the Company engaged Benjamin & Ko as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2021. The decision to appoint Benjamin & Ko was approved by the Board of Directors.

During the two most recent fiscal years ended September 30, 2020 and September 30, 2019 and during the subsequent interim period from October 1, 2020 through March 23, 2021, neither the Company nor anyone on its behalf consulted Benjamin & Ko 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 Benjamin & Ko 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” or a “reportable event,” each as defined in Regulation S-K Item 304(a)(1)(v), respectively.


Item 9.01.	Financial Statements and Exhibits.

Exhibit


	16.1	Letter from Somerset CPAs, P.C. to the Securities and Exchange Commission dated, March 23, 2021.

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.


	Ameritrust Corporation.

Date: March 24, 2021	By:	/s/ Seong Y. Lee
		Seong Y. Lee
		Chief Executive Officer

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EX-16.1 2 ex161.htm CHANGE IN AUDITOR LETTER

Exhibit 16.1

March 23, 2021

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Ladies and Gentlemen:

We have read the statements made by Ameritrust Corporation, which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Ameritrust Corporation dated March 23, 2021. We agree with the statements concerning our firm in such Form 8-K.



	/s/ Somerset CPAs, P.C.

	Somerset CPAs, P.C.
	Indianapolis, IN