0001640334-18-001249.txt : 20180622 0001640334-18-001249.hdr.sgml : 20180622 20180622090629 ACCESSION NUMBER: 0001640334-18-001249 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20180619 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20180622 DATE AS OF CHANGE: 20180622 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACRO BIOMEDICAL CO., LTD. CENTRAL INDEX KEY: 0001622996 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 471950356 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-207765 FILM NUMBER: 18913209 BUSINESS ADDRESS: STREET 1: 2175 VISIONARY WAY SUITE 1160 CITY: FISHERS STATE: IN ZIP: 46038 BUSINESS PHONE: (317) 286-6788 MAIL ADDRESS: STREET 1: 2175 VISIONARY WAY SUITE 1160 CITY: FISHERS STATE: IN ZIP: 46038 FORMER COMPANY: FORMER CONFORMED NAME: KILLER WAVES HAWAII, INC DATE OF NAME CHANGE: 20141022 8-K 1 acbm_8k.htm FORM 8-K edgar_proof.pdf

 

 

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): June 19, 2018

 

ACRO BIOMEDICAL CO., LTD.

(Exact name of registrant as specified in Charter)

 

Nevada

 

333-207765

 

47-1950356

(State or other jurisdiction of

incorporation or organization)

 

(Commission
File No.)

 

(IRS Employee
Identification No.)

 

2175 Visionary Way, Suite 1160; Fishers, Indiana 46038

 (Address of Principal Executive Offices)

 

(317) 286-6788

 (Registrant’s Telephone number)

Copies to:

Asher S. Levitsky PC

Ellenoff Grossman & Schole LLP

1345 Avenue of the Americas, Suite 1100

New York, New York 10105

Phone: (646) 895-7152

Fax: (212) 370-7889

E-mail: alevitsky@egsllp.com

 

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(b) under the Exchange Act (17 CFR 240.14a-12(b))

¨ 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

 

On June 19, 2018, the Company’s sole director dismissed MaloneBailey, LLP (“MaloneBailey”) as the Company’s independent registered public accounting firm. MaloneBailey issued an auditor’s report for the fiscal years ended September 30, 2017 and 2016, which did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that such report contained an explanatory paragraph in respect to uncertainty as to the Registrant's ability to continue as a going concern.

 

During the period of MaloneBailey’s engagement since May 2017 and any subsequent interim periods through the date of such dismissal, there were no disagreements with MaloneBailey 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 MaloneBailey would have caused them to make reference thereto in connection with their report on the financial statements for the years ended September 30, 2017 and 2016. Further, during such period, there were no reportable events of the type described in Item 304(a)(1)(v) of Regulation S-K.

 

The Company provided MaloneBailey with a copy of the foregoing disclosure and requested MaloneBailey to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made therein. A copy of such letter, dated June 21, 2018, furnished by MaloneBailey, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

 

Item 9.01. Financial Statements and Exhibits

 

d.

Exhibits.

 

Exhibit No.

 

Description

 

 

 

16.1

 

Letter to the Securities and Exchange Commission from MaloneBailey, LLP dated as of June 21, 2018

 

 

2

 
 

 

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.

 

 

ACRO BIOMEDICAL CO., LTD.

 

 

 

Date: June 22, 2018

By:

/s/ Pao-Chi Chu

 

 

 

Pao-Chi Chu

 

 

 

Chief Executive Officer

 

 

 

3

 

EX-16.1 2 acbm_ex161.htm LETTER TO THE SECURITIES AND EXCHANGE COMMISSION acbm_ex161.htm

EXHIBIT 16.1

 

 

June 21, 2018

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Ladies and Gentlemen:

 

We have read Item 4.01 of the Form 8-K for the event that occurred on June 19, 2018, of Acro Biomedical Co., Ltd. (formerly known as Killer Waves Hawaii, Inc.) and are in agreement with the statements contained therein as much as they relate to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.

 

Very truly yours,

 

/s/ MaloneBailey, LLP

www.malonebailey.com

Houston, Texas

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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