Current Report Filing (8-k)

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

 

FORM 8-K

 

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of the Securities and Exchange Act of 1934

 

Date of Report (Date of earliest reported): June 4, 2015

 

NEXT GENERATION MANAGEMENT CORP.

(Exact name of registrant as specified in charter)

 

Nevada		002-74785-B		88-0169543
(State  or  Other  Jurisdiction of Incorporation or Organization)		(Commission File Number)		(IRS Employer Identification No.)

 

44715 Prentice Dr, Unit 973, Ashburn, Virginia 20146

(Address of Principal Executive Offices) (Zip Code)

 

Registrant’s Telephone Number, including area code: 703-372-1282

  

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))

 

 

 

 

Item 4.01           Change in Registrants Certifying Accountant

 

Previous independent registered public accounting firm

 

On June 11, 2015 (the “Dismissal Date”), Next Generation Management Corp. (the “Company”) advised Harris & Gillespie CPA’s, PLLC (the “Former Auditor”) that it was dismissed as the Company’s independent registered public accounting firm. The decision to dismiss the Former Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors on June 11, 2015. The Former Auditor did not perform an audit on the Company's financial statements.

 

From the date of engagement of the Former Auditor on July 24, 2014 through the Dismissal Date, the Company has not had any disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the Former Auditor’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s financial statements for such years.

 

From the date of engagement of the Former Auditor on July 24, 2014 through the Dismissal Date, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

 

The Company has requested that our Former Auditor furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of this letter is attached hereto to this amendment to the Form 8-K as Exhibit 16.1.

 

New independent registered public accounting firm

 

On June 4, 2015 (the “Engagement Date”), the Company engaged Fiondella, Milone & LaSaracina, LLP (“New Auditor”) as its independent registered public accounting firm for the Company’s fiscal years ended December 31, 2014 and 2015. The decision to engage the New Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.

 

During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding either:

 

1.

application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

 

2.

any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).

  

Item 9.01           Financial Statements and Exhibits.

 

Exhibit No.		Description of Exhibit
16.1		Letter from Harris & Gillespie CPA’s, PLLC

 

2

 

SIGNATURES

 

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

 

	NEXT GENERATION MANAGEMENT CORP.
	By:	/s/ Darryl Reed
	Name:	Darryl Reed
	Title:	Chief Executive Officer

  

Date:	June 12, 2015
	Ashburn, Virginia

 

 

3

 

Exhibit 16.1

 

HARRIS & GILLESPIE CPA’S, PLLC

CERTIFIED PUBLIC ACCOUNTANT’S

3901 STONE WAY N., SUITE 202

SEATTLE, WA 98103

206.547.6050

 

June 12, 2015

 

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re: NEXT GENERATION MANAGEMENT CORP.

 

Dear Sirs/Madams:

 

The undersigned Harris & Gillespie CPA’s, PLLC previously acted as independent accountants to audit the financial statements of Next Generation Management Corp. We never provided that service and are no longer acting as independent accountants to the Company.

 

This letter will confirm that we have read Item 4.01 included in the Form 8-K dated June 12, 2015 of Next Generation Management Corp. to be filed with the Securities and Exchange Commission and are in agreement with the statements related to our firm.

 

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

 

Very truly,

 

/S/ HARRIS & GILLESPIE CPA’S, PLLC