HAMPSHIRE GROUP, LIMITED (OTCMKTS:HAMPQ) Files An 8-K Changes in Registrant’s Certifying Accountant

HAMPSHIRE GROUP, LIMITED (OTCMKTS:HAMPQ) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01      Changes in Registrant’s Certifying Accountant


On December 12, 2016, Elliott Davis Decosimo, LLC (“Elliott Davis”) provided a letter to Hampshire Group, Limited (the “Company”) confirming that Elliott Davis had resigned as the Company’s auditor and that the client-auditor relationship between the Company and Elliott Davis had ceased.


Elliott Davis performed an audit of the Company’s consolidated financial statements for the year ended December 31, 2014. Elliott Davis’s report did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles, except that Elliott Davis’s report for the year ended December 31, 2014 was qualified by a “going concern” opinion.


The audit for the year ended December 31, 2015 was never completed.


During the two years ended December 31, 2015, and from December 31, 2015 through December 12, 2016, there were no (i) disagreements between the Company and Elliott Davis on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to satisfaction of Elliott Davis, would have caused Elliott Davis to make reference to the subject matter of such disagreements in connection with its report, or (ii) “reportable events,” as described in Item 304(a)(1)(v) of Regulation S-K promulgated by the Securities and Exchange Commission (the “SEC”) to the Securities Exchange Act of 1934, as amended.


The Company furnished Elliott Davis with a copy of this report prior to filing with the SEC and requested that Elliott Davis furnish it with a letter addressed to the SEC stating whether or not it agreed with the statements made by the Company in this report insofar as they relate to Elliott Davis’s audit services and engagement as the Company’s independent registered public accounting firm. Elliott Davis has furnished a letter addressed to the SEC dated December 16, 2016, a copy of which is attached hereto as Exhibit 16.1.


Item 9.01 Financial Statements and Exhibits.


(d) Exhibits.


Exhibit No.     Description


16.1     Elliott Davis Decosimo, LLC letter dated December 16, 2016.







Hampshire Group, Limited is a holding company engaged in the apparel business. The Company is a provider of fashion apparel across a range of product categories, channels of distribution and price points. It is engaged in supplying men’s branded and private label apparel to department stores and national chains throughout the United States. Its subsidiary, Hampshire Brands, Inc. (Hampshire Brands), designs and markets men’s sportswear to department stores, chain stores and mass-market retailers under licensed brands. It offers a full tops assortment under the Dockers brand and a full men’s assortment under its James Campbell brand. It oversees the design, production, sales and distribution of the Dockers brand for its men’s good category tops in the United States to chain and department stores. The woven and knit line includes button down shirts, polos, fleece tops and t-shirts. The Dockers brand also offers women’s tops and bottoms.


HAMPSHIRE GROUP, LIMITED (OTCMKTS:HAMPQ) closed its last trading session 00.00000 at 0.00410 with 20,200 shares trading hands.

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