0001654954-19-005188.txt : 20190502 0001654954-19-005188.hdr.sgml : 20190502 20190502145828 ACCESSION NUMBER: 0001654954-19-005188 CONFORMED SUBMISSION TYPE: 1-U PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20190428 ITEM INFORMATION: Non-reliance on Previously Issued Financial Statement or a Related Audit Report or Completed Interim Review FILED AS OF DATE: 20190502 DATE AS OF CHANGE: 20190502 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GK Investment Holdings, LLC CENTRAL INDEX KEY: 0001656108 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 475223490 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 1-U SEC ACT: 1933 Act SEC FILE NUMBER: 24R-00036 FILM NUMBER: 19791434 BUSINESS ADDRESS: STREET 1: 257 EAST MAIN STREET STREET 2: SUITE 200 CITY: BARRINGTON STATE: IL ZIP: 60010 BUSINESS PHONE: 847-277-9930 MAIL ADDRESS: STREET 1: 257 EAST MAIN STREET STREET 2: SUITE 200 CITY: BARRINGTON STATE: IL ZIP: 60010 1-U 1 gk_1u.htm CURRENT REPORT Blueprint
 
 
UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 1-U
 
Current Report Pursuant to Regulation A
 
Date of Report: April 28, 2019
(Date of earliest event reported)
 
GK Investment Holdings, LLC
(Exact name of issuer as specified in its charter)
 
Delaware
47-5223490
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
 
257 East Main Street, Suite 200
Barrington, Illinois 60010
(Full mailing address of principal executive offices)
 
(847) 277-9930
(Issuer’s telephone number, including area code)
 
 
 
 
 
 
 
 
 
 
ITEM 5. NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW
 
Restatement of Financial Statements for Fiscal Year Ended December 31, 2017
 
On April 28, 2019, GK Investment Holdings, LLC (“GKIH” and/or the “Company”) received notice from Eide Bailly LLP (“Eide Bailly”), an independent registered public accounting firm, to restate the comparative financial statements for the fiscal year ended December 31, 2017 of the Company (the “2017 Financial Statements”). Eide Bailly advised the Company that it should restate the 2017 Financial Statements as a result of the presentation of liabilities associated with that certain distribution agreement entered into on November 12, 2015 by and among Lake Mead Partners, LLC (“LM Partners”), Lake Mead Development, LLC (“LM Development”) and GK Secured Investments IV, LLC (“GKSI IV”) (the “Distribution Agreement”).
 
 GK Development, Inc., as the sole manager of the Company (the “Manager”), has discussed the restatement of the 2017 Financial Statements with Eide Bailly and has determined to proceed with such restatement. As a result, the Manager and the Company are preparing the restated financial statements for the fiscal year ended December 31, 2017 of the Company, which will be filed with the Securities and Exchange Commission once available.
 
 
 
 
 
 
 
SIGNATURES
 
Pursuant to the requirements of Regulation A, the issuer has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
 
 
 
GK Investment Holdings, LLC,
a Delaware limited liability company
 
 
 
 
 

By:  
 GK Development, Inc.,
 
 
 
an Illinois corporation, Manager  
 
 
 
By:  
/s/ Garo Kholamian 
 
Name:  
Garo Kholamian 
 
Title:  
President and Sole Director 
 
Date:  
May 2, 2019