UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K/A

CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): December 15, 2021

 

Healthcare Business Resources Inc.

(Exact name of registrant as specified in its charter)

 

Delaware

 

000-56214

 

84-3639946

(State or other jurisdiction of
Incorporation or Organization)

 

(Commission

File Number)

 

(I.R.S. Employer
Identification No.)

 

718 Thompson Lane, Suite 108-273 Nashville, TN

 

37204

(Address of principal executive offices)

 

(Zip Code)

 

Registrant's telephone number, including area code: 615-856-5542

  

_______________________________________________

(Former name or former address, if changed since last report)

 

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))

 

Securities registered pursuant to Section 12(b) of the Act: None

 

Title of each class

Trading Symbol(s)

Name of exchange on which registered

 

 

 

 

Indicate by check mark whether the registrant is an emerging growth company as defined in in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

 

Emerging growth company ☒

 

 

If an emerging growth company, indicate by checkmark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

 

 

   

EXPLANATORY NOTE

 

On December 21, 2021, Healthcare Business Resources Inc. (the “Company”) filed with the Securities and Exchange Commission (“SEC”) a Current Report on Form 8-K (“Initial Form 8-K”) to disclose that it had dismissed Marcum, LLP (“Marcum”) as its independent registered public accounting firm and appointed B F Borgers CPA PC as its new independent registered public accounting firm.

 

The Company provided Marcum with a copy of the disclosures it made in the Initial Form 8-K and requested that Marcum furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made therein and, if not, stating the respects in which it does not agree. This Form 8-K/A amends the Initial Form 8-K solely to include copy of Marcum’s letter, dated December 21, 2021, which is filed as Exhibit 16.1 to this Form 8-K/A.

 

Except as described above, all other information in the Initial 8-K remains unchanged.

 

Item 9.01 Financial Statements and Exhibits

 

(d) Exhibits:

 

Exhibit No.

 

Description

16.1

 

Letter from Marcum LLP, dated December 21, 2021

104

 

Cover Page Interactive Data File - the cover page XBRL tags are embedded within the Inline XBRL document

 

 

2

 

  

SIGNATURES

 

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 hereunto duly authorized.

 

HEALTHCARE BUSINESS RESOURCES INC.

 

 

 

 

 

Dated: December 23, 2021

By:

/s/ Stephen Epstein

 

 

Name:

Stephen Epstein

 

 

Title:

Chief Executive Officer and Chief Financial Officer

 

  

 

3

 

 

EXHIBIT 16.1

 

   

December 21, 2021

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Commissioners:

 

We have read the statements made by Healthcare Business Resources Inc. under Item 4.01 of its Form 8-K dated December 21, 2021. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Healthcare Business Resources, Inc. contained therein.

 

Very truly yours,


 

Marcum LLP