azzurra8-k.htm
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): July 14, 2008
AZZURRA
HOLDING CORPORATION
(Exact
Name of Registrant as Specified in Charter)
|
DELAWARE
|
0-25356
|
59-1834763
|
|
(State
or Other Jurisdiction
of
Incorporation)
|
(Commission
File Number)
|
(IRS
Employer
Identification
No.)
|
| |
6080
CENTRE DRIVE, SUITE 600, LOS ANGELES, CALIFORNIA
|
90045
|
| |
(Address
of Principal Executive Offices)
|
(Zip
Code)
|
Registrant's
Telephone Number, Including Area Code: (310) 242-5698
(Former
Name or Former Address, if Changed Since Last Report)
Item
4.01 Changes in Registrant’s Certifying Accountant.
On July
14, 2008, Aidman, Piser & Company, P.A. (“Aidman Piser”) resigned as the
Company’s independent registered public accounting firm. Aidman Piser
recently entered into an agreement with Cherry, Bekaert & Holland, L.L.P.
(“Cherry Bekaert”), pursuant to which Aidman Piser merged its operations into
Cherry Bekaert and certain of the professional staff and shareholders of Aidman
Piser joined Cherry Bekaert either as employees or partners of Cherry Bekaert
and will continue to practice as members of Cherry
Bekaert. Concurrent with the resignation of Aidman Piser, the
Company, through and with the approval of its Audit Committee, engaged Cherry
Bekaert as its independent registered public accounting firm.
Prior to
engaging Cherry Bekaert, the Company did not consult with Cherry Bekaert
regarding the application of accounting principles to a specific completed or
contemplated transaction or regarding the type of audit opinions that might be
rendered by Cherry Bekaert on the Company’s financial statements, and Cherry
Bekaert did not provide any written or oral advice that was an important factor
considered by the Company in reaching a decision as to any such accounting,
auditing or financial reporting issue. The
reports of Aidman Piser regarding the Company’s financial statements for the
fiscal years ended December 31, 2006 and 2005 did not contain any adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles, except that substantial doubt
was raised as to the Company’s ability to continue as a going concern. During
the years ended December 31, 2006 and 2005, and during the period
from December 31, 2006 through July 14, 2008, the date of resignation, there
were no disagreements with Aidman Piser 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 Aidman Piser would
have caused it to make reference to such disagreement in its
reports.
The
Company provided Aidman Piser with a copy of this Current Report on Form 8-K
prior to its filing with the Securities and Exchange Commission and requested
that Aidman Piser furnish the Company with a letter addressed to the Securities
and Exchange Commission stating whether is agrees with above statements and, if
it does not agree, the respects in which it does not agree. A copy of the
letter, dated July 14, 2008, is filed as Exhibit 16.1 (which is incorporated by
reference herein) to this Current Report on Form 8-K.
Item
9.01
(d)
Exhibits
|
Exhibit
Number
|
|
Description
of Document
|
|
16.1
|
|
Letter
from Aidman Piser.
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SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, as amended, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
AZZURRA
HOLDING CORPORATION.
By: /s/ Daniel W.
Rumsey
Daniel W. Rumsey
President and Chief Executive
Officer
Date:
July 14, 2008
INDEX
OF EXHIBITS
|
Exhibit
Number
|
|
Description
of Document
|
|
16.1
|
|
Letter
from Aidman Piser.
|