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): February 12, 2016

 

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 February 12, 2016 (the “Dismissal Date”), Next Generation Management Corp. (the “Company”) advised Fiondella, Milone & LaSaracina, LLP ( “FML”) that it was dismissed as the Company’s independent registered public accounting firm. The decision to dismiss the FML as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors on February 16, 2016. FML has not reported or begun procedures to report on any financial statements and therefore have not issued any adverse opinions or disclaimer of opinions, or reports that were qualified or modified as to uncertainty, audit scope, or accounting principle. .

 

Since June 4, 2015, date of hire and through the Dismissal Date, the Company has not had any disagreements with FML on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the FML satisfaction, would have caused them to make reference thereto in their reports on the Company’s financial statements if such reports were to be issued..

 

Since June 4, 2015, date of hire, and 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 FML 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. 

 

Item 9.01 Financial Statements and Exhibits.

 

Exhibit No.		Description of Exhibit
16.1		Letter from Fiondella, Milone & LaSaracina, LLP

 

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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:      February 16, 2016

Ashburn, Virginia 

 

 

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EXHIBIT 16.1

 

NEXT GENERATION MANAGEMENT CORP.

 

44715 Prentice Dr, Unit 973

Ashburn, Virginia 20146

 

Via Electronic Mail

Fiondella, Milone & LaSaracina, LLP

300Winding Brook Dr.

Glastonbury, CT 06033

 

Re:       Next Generation Management Corp. (the "Company")

 

Dear Sir or Madam:

 

Please be advised that the Board of Directors of the Company has elected to terminate your services as the independent auditor for the Company. Enclosed herewith, please find a draft of the Form 8-K Current Report which we intend to file with the Securities and Exchange Commission. We hereby request that you provided us with an executed version of Exhibit 16.1 to the Form 8-K which is attached hereto for your convenience.

 

		Sincerely,
		/s/ Darryl Reed
		Darryl Reed, CEO

 

Attachment

 

 

 

  

Fiondella Milone & LaSaracina LLP

300 Winding Brook Drive

Glastonbury, CT 06033

 

Securities and Exchange Commission

100 F Street, N.W.

Washington, DC 20549-7561

 

Dear Sir/Madam:

 

We have read Item 4.01 of Next Generation Management Corp.’s (f/k/a Next Generation Energy Corp.) (The “Company”) Form 8-K dated February 12, 2016, and are in agreement with the statements relating only to Fiondella Milone & LaSaracina LLP contained therein. We have no basis to agree or disagree with other statements of the Company contained therein.

 

Very truly yours,
/s/ Fiondella Milone & LaSarcina LLP
Fiondella Milone & LaSaracina LLP Glastonbury, CT