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: July 10, 2017
(Date of earliest event reported)
Yuma Energy, Inc.
(Exact name of registrant as specified in its charter)
DELAWARE
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001-37932
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94-0787340
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(State
or other jurisdiction
of incorporation)
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(Commission
File Number)
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(IRS
Employer Identification No.)
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1177 West Loop South, Suite 1825
Houston, Texas 77027
(Address of principal executive offices) (Zip Code)
(713) 968-7000
(Registrant’s telephone number, including area
code)
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(Former name or former address, if changed since last
report)
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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:
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⬜
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Written
communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
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⬜
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Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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⬜
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))
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⬜
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))
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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.
☐
Item 4.01.
Changes in Registrant’s Certifying Accountant.
On July 10, 2017, Yuma Energy, Inc., (the
“
Company
”),
(i) dismissed Grant Thornton LLP (“
Grant
Thornton
”) as the
Company’s independent registered public accounting firm and
(ii) appointed Hein & Associates LLP
(“
Hein
”)
effective immediately to serve as the Com
pany’s new independent registered public
accounting firm to audit the Company’s financial statements
as of and for the fiscal year ending December 31,
2017. The audit committee of the Company’s board
of directors approved the dismissal of Grant Thornton and the
appointment of Hein as the Company’s independent registered
public accounting firm on July 10,
2017.
The report of Grant Thornton on the financial statements of the
Company as of and for the fiscal year ended December 31, 2016, did
not contain any adverse opinion or disclaimer of opinion, and was
not qualified or modified as to uncertainty, audit scope or
accounting principles. During the fiscal year ended
December 31, 2016, and the interim period through July 10, 2017,
(i) the Company had no disagreements with Grant Thornton on any
matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which disagreements, if
not resolved to Grant Thornton’s satisfaction, would have
caused Grant Thornton to make reference to the subject matter of
such disagreements in its report on the financial statements of the
Company for such time period and (ii) there were no reportable
events of the type described in Item 304(a)(1)(v) of Regulation
S-K.
The Company has provided Grant Thornton with a copy of the
foregoing disclosure and requested that Grant Thornton furnish the
Company with a letter addressed to the Securities and Exchange
Commission stating whether or not Grant Thornton agrees with the
statements above concerning Grant Thornton. A copy of
Grant Thornton’s letter, dated July 10, 2017, is attached
hereto as Exhibit 16.1.
During the fiscal years ended December 31, 2016 and 2015, and the
interim period through July 10, 2017, the Company did not consult
Hein with respect to either (i) the application of accounting
principles to a specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on
the Company’s financial statements, and no written report or
oral advice was provided to the Company by Hein that Hein concluded
was an important factor considered by the Company in reaching a
decision as to the accounting, auditing or financial reporting
issue; or (ii) any matter that was either the subject of a
disagreement, as that term is described in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions to Item 304 of
Regulation S-K, or a reportable event, as that term is described in
Item 304(a)(1)(v) of Regulation S-K.
Item
9.01.
Financial
Statements and Exhibits.
The
following exhibit is included with this Current Report on Form
8-K:
Exhibit No.
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Description
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Letter
from Grant Thornton LLP, dated July 10, 2017, regarding the change
in certifying accountant.
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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.
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YUMA ENERGY, INC.
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By:
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/s/ Sam
L. Banks
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Name:
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Sam L.
Banks
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Date:
July 11, 2017
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Title:
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Chief
Executive Officer
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EXHIBIT INDEX
Exhibit No.
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Description
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Letter
from Grant Thornton LLP, dated July 10, 2017, regarding the change
in certifying accountant.
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