- Amended Current report filing (8-K/A)

 

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

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AMENDMENT NO. 2

TO

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): May 6, 2011

 

Delta Mutual, Inc.

(Exact name of registrant as specified in charter)

 
 

Delaware	000-30563
(State or other jurisdiction	(Commission File Number)
of  incorporation)

14362 N. Frank Lloyd Wright Blvd., Suite 1103, Scottsdale, AZ	85260
(Address of principal executive offices)	(Zip Code)

Registrant's telephone number, including area code: [phone]

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   (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 (see General Instruction A.2. below):

 
 

{ } Written communications pursuant to Rule 425 under the Securities Act (17  CFR 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))

 

 

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Item 4.01 Changes in Registrant's Certifying Accountant.

         (a) On May 6, Delta Mutual, Inc. (the “Company”) terminated the engagement of RBSM LLP as its independent registered public accounting firm, and the Company’s Board of Directors on May 9, 2011, approved the engagement of Madsen & Associates CPA’s, Inc. as the Company’s independent registered public accounting firm to audit the Company’s financial statements for the year ended December 31, 2010.

From February 23, 2011, the date of the engagement of RBSM LLP to May 6, 2011, the date of termination of that firm’s engagement, there were no disagreements with RBSM LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of RBSM LLP, would have caused it to make reference to the subject matter of the disagreement in connection with its reports. There were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K during the period of the Company’s engagement of RBSM LLP as its independent registered public accounting firm. There were no audited financial statements of the Company produced or presented to the Company by RBSM LLP in the period of RBSM LLP’s engagement by the Company.

b) On May 9, 2011, the Company engaged Madsen & Associates CPA’s, Inc. as its independent registered public accounting firm. During the two most recent fiscal years and the interim periods preceding the engagement, the Company has not consulted Madsen & Associates CPA’s, Inc. regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

	Delta Mutual, Inc.
Date: May 27, 2011	By:	/s/  Malcolm W. Sherman
		Malcolm W. Sherman
		Executive Vice President