SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of the earliest event reported): April 7, 2015
(Formerly National Scientific Corporation)
(Exact name of registrant as specified in its charter)
(State or other jurisdiction of incorporation or organization)
(Commission File Number)
(I.R.S. Employer Identification No.)
1291 Galleria Drive, Suite 200
Henderson, NV 89014
(Address of principal executive offices) (Zip Code)
Registrant’s telephone number, including area code
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:
[ ] 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 Registrant’s Certifying Accountant
On April 7, 2015, the Board of Directors of Cipherloc Corporation dismissed its independent auditors, GBH CPAs, PC (“GBH”), and engaged MaloneBailey LLP as its independent auditors for the fiscal year ending September 30, 2015.
During the fiscal years ended September 30, 2013, and 2014 and the subsequent interim periods preceding the cessation of the relationship with GBH, there were no disagreements with GBH on matters of accounting principles or practices, financial statement disclosure or auditing scope or procedures or any reportable events, which disagreement, if not resolved to the satisfaction of the former accountants, would have caused it to make reference to the subject matter of the disagreement in connection with its report. Cipherloc Corporation is currently encryption software Technology company, and reports by GBH on the balance sheets for each of the last two fiscal years, and the related statements of operations, stockholders’ equity, and cash flows for each of the two years, do contain a going concern notice, but do not otherwise contain a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles
The Company has not, during its two most recent fiscal years and any subsequent interim periods prior to engaging Malone, consulted with Malone regarding (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither written nor oral advice was provided by Malone which was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement with GBH.
The Company submitted a copy of this Form 8-K to Malone and GBH prior to filing with the Commission
Item 9.01 Financial Statements and Exhibits
The following exhibits are furnished as part of this report:
|16.1||Letter of GBH CPAs, PC, regarding change in independent registered public accounting firm.|
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934 the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
Date: April 10, 2015
By: /s/ Michael De La Garza
|Michael De La Garza|
|Chief Executive Officer (Principal Executive Officer)|
Date: April 10, 2015
By: /s/ Eric Marquez
|Chief Financial Officer (Principal Accounting Officer)|
April 10, 2015
Securities and Exchange Commission
100 F Street, N.W.
Washington, DC 20549-7561
We have read Item 4.01 of Cipherloc Corporation’s Form 8-K to be filed with the Commission, and we agree with the statements concerning our firm contained therein.
We have no basis to agree or disagree with any other matters reported therein.
/s/ GBH CPAs, PC
GBH CPAs, PC