UNITED
STATES
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
Report (Date of earliest event reported): July 14, 2008
CALTON,
INC.
(Exact
name of registrant as specified in its charter)
New
Jersey
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1-8846
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22-2433361
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(State
or other jurisdiction of incorporation)
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(Commission
File Number)
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(IRS
Employer Identification Number)
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2050
40
th
Avenue, Suite One
Vero
Beach, Florida 32960
(Address
of principal executive offices, including zip code)
Registrant’s telephone number,
including area code:
(772) 794-1414
(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 (see General Instruction A.2. below):
o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2 (b) under the Exchange Act (17 CFR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4 (c) under the Exchange Act (17 CFR
240.13e-4 (c))
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ITEM
4.01.
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Changes
in Registrant’s Certifying
Accountant.
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On July
14, 2008, Aidman, Piser & Company, P.A. (“Aidman Piser”) resigned as our
independent registered public accounting firm. Aidman Piser’s
practice was acquired by Cherry, Bekaert & Holland, L.L.P. (“Cherry
Bekaert”) in a transaction pursuant to which Aidman Piser merged its operations
into Cherry Bekaert and certain of the professional staff and partners of Aidman
Piser joined Cherry Bekaert either as employees or partners of Cherry Bekaert
and will continue to practice as members of Cherry Bekaert. The Audit
Committee of our Board of Directors is currently evaluating whether to engage
Cherry Bekaert as our independent registered public accounting firm for the
fiscal year ending November 30, 2008, and we expect to make an announcement with
regard to this matter in the near future.
The
report of Aidman Piser regarding our financial statements for the past two
fiscal years ended November 30, 2007 and 2006 did not contain any adverse
opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principles, except that substantial doubt
was raised as to our ability to continue as a going concern. During
the two most recent fiscal years and during the period from the end of the most
recently completed fiscal year through July 14, 2008, the date of resignation,
there were no disagreements with Aidman Piser on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedures, which disagreements, if not resolved to the satisfaction of Aidman
Piser would have caused it to make reference to such disagreements in its
reports.
We
provided Aidman Piser with a copy of this Current Report on Form 8-K prior to
its filing with the Securities and Exchange Commission and requested that Aidman
Piser furnish the Company with a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the statements set forth above in this
Item 4.01 and, if it does not agree, the respects in which it does not
agree. A copy of the letter, dated August 5, 2008, is filed as
Exhibit 16.1 to this Report.
ITEM
9.01.
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Financial
Statements and Exhibits.
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16.1
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Letter
from Aidman, Piser & Company,
P.A.
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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.
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Calton, Inc.
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(Registrant)
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By
:
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/s/ Vicky F. Savage
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Vicky
F. Savage
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Acting
Chief Financial Officer and Treasurer
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(Principal
Financial and Accounting Officer)
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Dated: August
5, 2008
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