UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
PURSUANT
TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
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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) | ||
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| 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 February 6, 2024, Arboretum Silverleaf Income Fund, L.P. (the “Partnership”), finalized discussions with its independent registered public accounting firm, Baker Tilly US, LLP (“Baker Tilly”) that it was resigning its engagement with the Partnership. Those charged with governance of the Partnership did not take part in Baker Tilly’s decision to resign. The Partnership is in the process of selecting a new independent registered public accounting public firm.
Baker Tilly’s report on the Partnership’s financial statements for the fiscal years ended December 31, 2022 and 2021 contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the Partnership’s fiscal years ended December 31, 2022 and 2021 and the subsequent interim period through the date of this Current Report on Form 8-K, there were no i) “disagreements” (within the meaning of Item 304(a) of Regulation S-K) with Baker Tilly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreements, if not resolved to Baker Tilly’s satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its reports on the financial statements of the Company; and (ii) “reportable events” (as such term is defined in Item 304(a)(1)(v) of Regulation S-K).
The Partnership has provided Baker Tilly with a copy of the disclosures it is making in this Form 8-K and requested that Baker Tilly furnish the Company a letter addressed to the United States Securities and Exchange Commission (the “SEC”) stating whether it agrees with the above statements. A copy Baker Tilly’s letter, dated February 12, 2024, is filed as Exhibit 16.1 to this Form 8-K.
| Item | Description | |
| 16.1 | Baker Tilly Letter | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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.
| Date: February 12, 2024 | Arboretum Silverleaf Income Fund, L.P. |
| By: | /s/ Joshua Yifat | |
| Joshua Yifat | ||
| Chief Financial Officer |
Exhibit 16.1
February 12, 2024
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Ladies and Gentlemen:
We are the former independent registered public accounting firm for Arboretum Silverleaf Income Fund, L.P. (the “Partnership”). We have read the Partnership’s disclosure set forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the Partnership’s Current Report on Form 8-K dated February 12, 2024 (the “Current Report”) and agree with the disclosure in the Current Report, insofar as it pertains to our firm.
Sincerely,
/s/ Baker Tilly US, LLP
Cover |
Feb. 12, 2024 |
|---|---|
| Cover [Abstract] | |
| Document Type | 8-K |
| Amendment Flag | false |
| Document Period End Date | Feb. 12, 2024 |
| Entity File Number | 333-211626 |
| Entity Registrant Name | Arboretum Silverleaf Income Fund, L.P. |
| Entity Central Index Key | 0001672773 |
| Entity Tax Identification Number | 81-1184858 |
| Entity Incorporation, State or Country Code | DE |
| Entity Address, Address Line One | 100 Arboretum Drive |
| Entity Address, Address Line Two | Suite 105 |
| Entity Address, City or Town | Portsmouth |
| Entity Address, State or Province | NH |
| Entity Address, Postal Zip Code | 03801 |
| City Area Code | (603) |
| Local Phone Number | 294-1420 |
| Written Communications | false |
| Soliciting Material | false |
| Pre-commencement Tender Offer | false |
| Pre-commencement Issuer Tender Offer | false |