ELRAY RESOURCES, INC. (OTCMKTS:ELRA) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01 Changes in Company’s Certifying Accountant.
(a) On August 10, 2018, Elray Resources. (the “Company”) accepted the resignation of GBH CPAs, PC (“GBH”) as its independent registered public accountants. This change occurred in connection with GBH resigning as a result of GBH combining its practice with Marcum effective July 1, 2018.
to applicable rules, the Company makes the following additional disclosures:
(b) GBH’s reports on the consolidated financial statements of the Company as at and for the fiscal years ended December 31, 2017 and 2016 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 such reports contained explanatory paragraphs in respect to uncertainty as to the Company’s ability to continue as a going concern.
(c) During the fiscal years ended December 31, 2017 and 2016 and the subsequent period through August 10, 2018, there were no disagreements, (as defined in Item 304 (a) (1) (iv) of Regulation S-K and related instructions) with GBH on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to GBH’s satisfaction would have caused it to make reference thereto in connection with its reports on the financial statements for such years. During the fiscal years ended December 31, 2017 and 2016 and the subsequent period through August 10, 2018, there were no reportable events of the type described in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided GBH with a copy of the foregoing disclosure and requested that it furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made in this report. A copy of such letter, dated August 10, 2018, is filed as Exhibit 16.1 to this Report.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
ELRAY RESOURCES, INC. Exhibit
EX-16.1 2 elra_ex161.htm LETTER OF GBH CPAS,…
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About ELRAY RESOURCES, INC. (OTCMKTS:ELRA)
Elray Resources, Inc. is a technology company, which owns and licenses gaming intellectual property, gaming content and gaming domains. The Company is engaged in providing marketing and support for online gaming operations. It has developed and acquired technology that provides marketing tools and customer relationship management (CRM) systems for online gaming operators. It has a global presence with offices in London, South Africa and Sydney. Its software systems automatically decline and denies any gaming requests from within illegal gaming jurisdictions, including the United States, Hong Kong, Singapore, the United Kingdom, France, Italy and Israel, and prevents any access to the products that it supports from any of these jurisdictions ensuring that residents of these countries cannot participate and are in strict compliance with the laws of these countries. Angkor Wat Minerals is the Company’s subsidiary.
