0001165527-18-000145.txt : 20180629 0001165527-18-000145.hdr.sgml : 20180629 20180629165132 ACCESSION NUMBER: 0001165527-18-000145 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20180628 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20180629 DATE AS OF CHANGE: 20180629 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mansfield-Martin Exploration Mining, Inc. CENTRAL INDEX KEY: 0001516559 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MISCELLANEOUS NONDURABLE GOODS [5190] IRS NUMBER: 450704149 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-54770 FILM NUMBER: 18929870 BUSINESS ADDRESS: STREET 1: 1137 HIGHWAY 80 EAST STREET 2: PO BOX 1218 CITY: TOMBSTONE STATE: AZ ZIP: 86638 BUSINESS PHONE: 520-457-2392 MAIL ADDRESS: STREET 1: 1137 HIGHWAY 80 EAST STREET 2: PO BOX 1218 CITY: TOMBSTONE STATE: AZ ZIP: 86638 FORMER COMPANY: FORMER CONFORMED NAME: MCPI, INC. DATE OF NAME CHANGE: 20151103 FORMER COMPANY: FORMER CONFORMED NAME: Med-Cannabis Pharma, Inc. DATE OF NAME CHANGE: 20140702 FORMER COMPANY: FORMER CONFORMED NAME: SW China Imports, Inc. DATE OF NAME CHANGE: 20110324 8-K 1 g8591.htm
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: June 28, 2018

Mansfield-Martin Exploration Mining, Inc.
(Exact name of small business issuer as specified in its charter)

Commission File Number: 000-54770
 
Nevada
  
45-0704149
(State of incorporation)
  
(IRS Employer ID Number)
     
1137 Highway 80 East, PO Box 1218,Tombstone AZ
 
86638
(Address of principal executive offices)
 
 (Zip Code)
 
(520) 457-8404
(Registrant’s telephone number)

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 CFR230.425)
   
[  ]
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))
 
Item 4.01 - Changes in Registrant’s Certifying Accountant.

1. Previous Independent Registered Public Accounting Firm.

On June 27, 2018, the Board of Directors of Mansfield-Martin Exploration Mining, Inc. (MMEM or Company) was notified indirectly through a consultant that the independent registered accounting firm of David S. Friedkin, CPA of River Vale, NJ (Friedkin) would no longer serve as the Company’s auditor.  The auditor’s report of Friedkin on the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2016 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 to a going concern qualification.  During the fiscal year ended December 31, 2016 and the subsequent interim period through June 27, 2018, there were no (i) “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation S‑K) with Friedkin on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Friedkin’s satisfaction, would have caused Friedkin to make reference to the subject matter thereof in its reports for such fiscal years and interim period, or (ii) “reportable events” as that term is described in Item 304(a)(1)(v) of Regulation S‑K.

The Company provided Friedkin with a copy of the disclosures made in this Current Report on Form 8‑K and requested that Friedkin furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company’s statements herein and, if not, stating the respects in which it does not agree.  A copy of the letter furnished by Friedkin is attached as Exhibit 16.1 hereto.

2. New Independent Registered Public Accounting Firm.

The Company is currently conducting a search for a new independent registered accounting firm to conduct the requisite audit of the Company’s financial statements for the year ended December 31, 2017 and the required reviews of our quarterly reports on Form 10-Q, subsequent to that date.  Upon engagement of a successor audit firm, the Company will file a Current Report on Form 8-K to reflect that engagement.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

16.1 Letter from David S. Friedkin, dated June 28, 2018

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.
 
  Mansfield-Martin Exploration Mining, Inc.
   
   
Dated: June 28, 2018
By: /s/ J. T. Bauska                                          
 
J. T. Bauska
 
President, Chairman and
 
Chief Executive Officer

2
 EX-16.1 2 ex16-1.htm
Exhibit No. 16.1

Mansfield-Martin Exploration Mining, Inc.
File No. 000-54770
Form 8 -K
Report date: June 28, 2018


Letterhead of David S. Friedkin, CPA

June 28, 2018

U. S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Gentlemen:

On June 28, 2018, this Firm received the final draft copy of a Current Report on Form 8-K to be filed by Mansfield-Martin Exploration Mining, Inc. (SEC File #000-54770, CIK #0001516559) (Company) reporting an Item 4.01 - Changes in Registrant’s Certifying Accountant.

We have no disagreements with the statements made in the draft Form 8-K,  Item 4.01 disclosures which we read.

Yours truly,


/s/ David S. Friedkin, CPA                                                                    
 
David S. Friedkin, CPA
River Vale, New Jersey