Current report pursuant to Section 13 or 15(d)
UNITED STATES 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 earliest event reported): December 14, 2010
CANNABIS MEDICAL SOLUTIONS, INC.
(Exact name of registrant as specified in its charter)
(State or other jurisdiction of incorporation)
(IRS Employer Identification No.)
100 Myer Creek Road, Ashland, OR 97520
(Address and Zip Code of Principal Executive Offices)
Registrant's Telephone Number: (305) 396-9097
(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))
ITEM 4.01 CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANT
ITEM 4. CHANGES IN CERTIFYING ACCOUNTANT
(a) On December 14, 2010, Larry O'Donnell, CPA, P.A., its independent public accountant resigned due to Larry O'Donnell's license being revoked by the PCAOB.
Larry O'Donnell, CPA, P.A.'s reports on our financial statements as of and for the fiscal year ended December 31, 2009 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that its report contained a going concern qualification as to the ability of us to continue.
During Cannabiss two most recent fiscal years, December 31, 2009 and 2008, and the subsequent period through the date of resignation, January 1, 2010 through December 14, 2010, there were no disagreements on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement(s), if not resolved to the satisfaction of Larry O'Donnell, CPA, P.C., would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report as described in Item 304 (a)(1)(iv) of Regulation S-K.
(b) On January 20, 2011 the board of directors of Cannabis engaged the accounting firm of Malcolm L. Pollard, Inc. as principal accountants of Cannabis for the fiscal year ended December 31, 2010. Cannabis did not consult with Malcolm L. Pollard, Inc. during the most recent two fiscal years and the subsequent interim period preceding the engagement of Malcolm L. Pollard, Inc. on January 20, 2011 regarding the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on Cannabiss financial statements. Neither written nor oral advice was provided that was an important factor considered by Malcolm L. Pollard, Inc. in reaching a decision as to the accounting, auditing or financial reporting issue; or any matter that was the subject of a disagreement or event identified in response to paragraph (a)(1)(iv) of Item 304 of Regulation S-K.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 16-Letter from Larry O'Donnell, CPA, P.A. dated January 20, 2011.
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.
Dated: January 20, 2011
CANNABIS MEDICAL SOLTUIONS, INC.
President and Director
LETTER FROM FORMER AUDITOR
[Letterhead of Larry O'Donnell]
January 20, 2011
Securities and Exchange Commission
100 F Street NE
Washington DC 20549
We have read and agree with the comments contained in Item 4 to Form 8-K of Cannabis Medical Solutions, Inc., dated January 20, 2011, as they relate to our firm. We have no knowledge related to the engagement of the new auditor.
/s/Larry O'Donnell, CPA, P.C.
Larry O'Donnell, CPA, P.C.