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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): November 11, 2022
Resonate Blends, Inc.
(Exact
name of registrant as specified in its charter)
| Nevada |
|
000-21202 |
|
58-1588291 |
(State or other jurisdiction
of incorporation) |
|
(Commission
File Number) |
|
(I.R.S. Employer
Identification No.) |
26565
Agoura Road, Suite 200
Calabasas,
CA |
|
91302 |
| (Address
of principal executive offices) |
|
(Zip
Code) |
Registrant’s
telephone number, including area code: 571-888-0009
(Former
name or former address, if changed since last report)
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 (17CFR 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)) |
Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405
of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging
growth company ☐
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Securities
registered pursuant to Section 12(b) of the Act: None.
SECTION
4- Matters Related to Accountants and Financial Statements
Item
4.01 Changes in Registrant’s Certifying Accountant.
On
November 11, 2022, Boyle CPA, LLC (the “Former Accountant”) resigned as the Company’s independent registered public
accounting firm and the Company engaged Victor Mokuolu, CPA PLLC (the “New Accountant”) as the Company’s independent
registered public accounting firm. The engagement of the New Accountant was approved by the Company’s Board of Directors.
The
Former Accountant’s audit report on our financial statements for the years ended December 31, 2021 and 2020 contained no adverse
opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles, except that
the audit report on the financial statements of the Company for the years ended December 31, 2021 and 2020 contained an uncertainty about
the Company’s ability to continue as a going concern.
For
the years ended December 31, 2021 and 2020, and through the interim period ended November 11, 2022, there were no “disagreements”
(as such term is defined in Item 304 of Regulation S-K) with the Former Accountant on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to the satisfaction of the Former
Accountant would have caused them to make reference thereto in their reports on the financial statements for such periods.
For
the years ended December 31, 2021 and 2020, and through the interim period ended November 11, 2022, there were the following “reportable
events” (as such term is defined in Item 304 of Regulation S-K). As disclosed in Part II, Item 9A of the Company’s Form 10-K
for the year ended December 31, 2021, the Company’s management determined that the Company’s internal controls over financial
reporting were not effective as of the end of such period.
The
Company’s internal controls have not been remediated as of the date of this Current Report on Form 8-K.
Other
than as disclosed above, there were no reportable events for the years ended December 31, 2021 and 2020, and through the interim period
ended November 11, 2022. Our Board of Directors discussed the subject matter of each reportable event with the Former Accountant. We
authorized the Former Accountant to respond fully and without limitation to all requests of the New Accountant concerning all matters
related to the audited period by the Former Accountant, including with respect to the subject matter of each reportable event.
Prior
to retaining the New Accountant, the Company did not consult with the New Accountant regarding either: (i) the application of accounting
principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Company’s
financial statements; or (ii) any matter that was the subject of a “disagreement” or a “reportable event” (as
those terms are defined in Item 304 of Regulation S-K).
On
November 11, 2022, the Company provided the Former Accountant with its disclosures in the Current Report on Form 8-K disclosing the dismissal
of the Former Accountant and requested in writing that the Former Accountant furnish the Company with a letter addressed to the Securities
and Exchange Commission stating whether or not they agree with such disclosures. The Former Accountant’s response is filed as an
exhibit to this Current Report on Form 8-K.
SECTION
9 – Financial Statements and Exhibits
Item
9.01 Financial Statements and Exhibits
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.
| Resonate
Blends, Inc. |
|
| |
|
| /s/
Geoffrey Selzer |
|
| Geoffrey
Selzer |
|
| Chief
Executive Officer |
|
| |
|
| Date:
November 14, 2022 |
|
