8-K: Current report
Published on September 14, 2010
Securities
and Exchange Commission
Washington,
D.C. 20549
FORM
8-K
Current
Report
Pursuant
To Section 13 or 15(d) Of
The
Securities Exchange Act of 1934
Date of
Earliest Report Event: September 13, 2010
Spine Pain Management,
Inc.
(Formerly
“Versa Card, Inc.”)
(Exact name of registrant as specified in its charter)
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Delaware
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000-27407
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98-0187705
|
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(State
Or Other Jurisdiction of Incorporation)
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(Commission
File Number)
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(IRS
Employer Identification No.)
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5225
Katy Freeway
Suite
600
Houston,
Texas 77007
(Address
of principal executive office) (Postal Code)
(713)
521-4220
(Registrant’s
telephone number)
1
Item
4.01 Changes in Registrant’s Certifying
Accountant.
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(a)
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Dismissal
of Previous Independent Registered Public Accounting
Firm.
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i. On
September 13, 2010, Spine Pain Management, Inc. (the “Registrant”) dismissed
Jewett, Schwartz, Wolfe & Associates (“JSW”) as its independent registered
public accounting firm. The Audit Committee of the Registrant recommended the
dismissal to the Board of Directors, and the Board of Directors approved such
dismissal.
ii. JSW’s
reports on the financial statements of the Registrant for the years ended
December 31, 2009 and 2008 did not contain an adverse opinion or a disclaimer of
opinion, nor were they qualified or modified as to audit scope or accounting
principles. However, JSW did include an explanatory paragraph in its audit
report relative to going concern uncertainty for the years ending December 31,
2009 and 2008, respectively.
iii. During
the years ended December 31, 2009 and 2008 and through September 13, 2010, there
were no disagreements on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures, which
disagreements if not resolved to JSW’s satisfaction would have caused JSW to
make reference thereto in connection with JSW’s reports on the Registrant’s
financial statements for such fiscal years.
iv. During
the years ended December 31, 2009 and 2008 and through September 13, 2010, the
Registrant had no reportable events as set forth in paragraph (a)(1)(v) of Item
304 of Regulation S-K.
v. The
Registrant provided JSW with a copy of this Current Report on Form 8-K and
requested that JSW furnish it with a letter addressed to the Securities and
Exchange Commission (“SEC”) stating whether or not JSW agrees with the above
statements. The Registrant has received the requested letter from JSW, and a
copy of such letter is filed as Exhibit 16.1 to this Current Report Form
8-K.
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(b)
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Engagement
of New Independent Registered Public Accounting
Firm.
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i.
On September 13, 2010, the Registrant engaged Ham, Langston &
Brezina, LLP (“HLB”) as the Registrant’s new independent registered public
accounting firm.
ii. Prior
to September 13, 2010, the Registrant (or someone on its behalf) did not consult
with HLB regarding (1) the application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit opinion that
might be rendered on the Registrant's financial statements, and either a written
report was provided to the Registrant or oral advice was provided that the new
accountant concluded was an important factor considered by the Registrant in
reaching a decision as to the accounting, auditing or financial reporting issue;
or (2) any matter that was either the subject of a disagreement (as defined in
paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions
to Item 304) or a reportable event (as described in paragraph (a)(1)(v) of Item
304 of Regulation S-K).
Item
9.01 Financial Statements and
Exhibit.
(d) Exhibits
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Exhibit No.
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Description
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16.1
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Letter
from JSW to the SEC dated September 14,
2010
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2
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this report on Form 8-K to be signed on its behalf by the
undersigned hereunto duly authorized.
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SPINE
PAIN MANAGEMENT, INC.
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/s/
William Donovan, M.D.
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By: William
Donovan, M.D.
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Date: September
14, 2010
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Chief
Executive Officer
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3