UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
Form 6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE
13a-16 or 15d-16 UNDER
THE
SECURITIES EXCHANGE ACT OF 1934
For the month of September, 2017
Commission File Number 001-35001
AVALON ADVANCED MATERIALS
INC.
(Translation of registrants name into English)
130 Adelaide Street West
Suite #1901
Toronto, Ontario M5H 3P5
(Address of principal executive
offices)
Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F
Form 20-F [X] | Form 40-F [ ] |
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): [ ]
Note: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders.
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): [ ]
Note: Regulation S-T Rule 101(b)(7) only permits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant foreign private issuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized (the registrants home country), or under the rules of the home country exchange on which the registrants securities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed to the registrants security holders, and, if discussing a material event, has already been the subject of a Form 6-K submission or other Commission filing on EDGAR.
SIGNATURE
Pursuant to the requirements 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.
AVALON ADVANCED MATERIALS INC.
Date September 13, 2017 | /s/ R. James Andersen |
R. James Andersen | |
Chief Financial Officer and VP Finance |
EXHIBIT INDEX
Exhibit | |
Number | Description |
99.1 | Notice of Change of Auditor Dated September 1, 2017 |
99.2 | Letter from Former Auditor Dated September 5, 2017 |
99.3 | Letter from Successor Auditor Dated September 7, 2017 |
AVALON ADVANCED MATERIALS INC.
NOTICE OF CHANGE OF
AUDITORS PURSUANT TO
NATIONAL INSTRUMENT 51-102
TO: | Ernst & Young LLP |
AND TO: | Deloitte LLP |
CC: | Alberta Securities Commission |
British Columbia Securities Commission | |
Ontario Securities Commission | |
Saskatchewan Financial Services Commission (Securities Division) | |
Manitoba Securities Commission | |
New Brunswick Securities Commission | |
Nova Scotia Securities Commission | |
Securities Commission of Newfoundland and Labrador | |
Registrar of Securities, Prince Edward Island | |
Securities Registry Northwest Territories |
TAKE NOTICE THAT Avalon Advanced Materials Inc. (the Company) hereby provides notice pursuant to National Instrument 51-102 Continuous Disclosure Obligations (NI 51-102) of a change of auditors from Deloitte LLP (the Former Auditors), to Ernst & Young LLP, effective August 31, 2017.
TAKE FURTHER NOTICE THAT:
1. |
The Former Auditors were requested to resign by the Company. |
2. |
The resignation of the Former Auditors and the appointment of Ernst & Young LLP in their place have been approved by the Board of Directors of the Company; |
3. |
There have been no reservations contained in the Former Auditors reports on any of the financial statements of the Company commencing at the beginning of the two most recently completed fiscal years and ending on August 31, 2016; and. |
4. |
There are no reportable events (as defined in 7(e) of NI 51-102). |
5. |
The Company has requested the Former Auditor and Ernst & Young LLP to each furnish a letter addressed to the securities administrators in each province in which the Company is a reporting issuer stating whether or not they agree with the information contained in this notice. A copy of each such letter to the securities administrators will be filed with this notice. |
DATED as of this 1 st day of September, 2017.
AVALON ADVANCED MATERIALS INC.
/s/ R. James Andersen | |
Name: | R. James Andersen |
Title: | Vice President, Finance and Chief Financial Officer |
Deloitte LLP | |
Bay Adelaide East | |
22 Adelaide Street West | |
Suite 200 | |
Toronto ON M5H 0A9 | |
Canada | |
Tel: 416-601-6150 | |
Fax: 416-601-6151 | |
www.deloitte.ca |
September 5, 2017
To the: | |
Alberta Securities Commission | |
British Columbia Securities Commission | |
Ontario Securities Commission | |
Saskatchewan Financial Services Commission (Securities Division) | |
Manitoba Securities Commission | |
New Brunswick Securities Commission | |
Nova Scotia Securities Commission | |
Securities Commission of Newfoundland and Labrador | |
Registrar of Securities, Prince Edward Island | |
Securities Registry Northwest Territories |
Dear Sirs/Mesdames:
As required by subparagraph (5)(a)(ii) of section 4.11 of National Instrument 51-102, we have reviewed the change of auditor notice of Avalon Advanced Materials Inc. received on September 1, 2017 (the Notice) and, based on our knowledge of such information at this time, we agree with the statements contained in items 1, 3, 4 and 5, as it relates to us, and we have no basis to agree or disagree with statement 2 contained in the Notice.
Yours very truly,
/s/ Deloitte LLP
Chartered Professional Accountants
Licensed Public
Accountants
Ernst&YoungLLP | Tel:+14168641234 | |
Ernst&YoungTower | Fax:+14168641174 | |
100AdelaideStreet | ey.com | |
West | ||
Toronto,ONM5H1S3 |
Alberta Securities Commission | September 7, 2017 |
British Columbia Securities Commission | |
Ontario Securities Commission | |
Saskatchewan Financial Services Commission (Securities Division) | |
Manitoba Securities Commission | |
New Brunswick Securities Commission | |
Nova Scotia Securities Commission | |
Securities Commission of Newfoundland and Labrador | |
Registrar of Securities, Prince Edward Island | |
Securities Registry Northwest Territories |
Avalon Advanced Materials Inc. Change in Auditors Notice
Re: | Avalon Advanced Materials Inc. |
Change of Auditor Notice Dated September 1, 2017 |
Dear Sirs/Mesdames:
Pursuant to National Instrument 51-102 (Part 4.11), we have read the above-noted Change of Auditor Notice and confirm our agreement with the information contained in the Notice pertaining to our firm.
Yours sincerely,
(signed) ERNST & YOUNG LLP
Ernst & Young LLP
Chartered Professional Accountants
Licensed Public Accountants
cc: The Board of Directors, Avalon Advanced Materials Inc.