Unassociated Document
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): January 10, 2011
COMSTOCK
MINING INC.
(Exact
Name of Registrant as Specified in its Charter)
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Nevada
(State
or Other
Jurisdiction
of Incorporation)
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000-32429
(Commission
File Number)
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65-0955118
(I.R.S.
Employer
Identification
Number)
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1200
American Flat Road, Virginia City, Nevada 89440
(Address
of Principal Executive Offices, including Zip Code)
Registrant’s
Telephone Number, including Area Code: 775-847-5272
Not
Applicable
(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:
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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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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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 Changes in Registrant’s Certifying Accountant.
On January 4, 2011, the Audit and
Finance Committee of the Board of Directors of Comstock Mining Inc. (the
“Company”), upon completion of a formal selection process, approved the
selection of Deloitte & Touche LLP (“Deloitte”) as its independent,
registered public accounting firm to audit the consolidated financial statements
of the Company for the fiscal year ended December 31, 2010. On January 4, 2011,
the Company dismissed Jewett, Schwartz, Wolfe & Associates (“JSWA”) as its
independent registered public accounting firm.
The reports of JSWA on the consolidated
financial statements of the Company as of and for the fiscal years ended
December 31, 2009 and 2008 did not contain any adverse opinion or disclaimer of
opinion. These reports were not qualified or modified as to uncertainty, audit
scope or accounting principles. During the fiscal years ended December 31, 2009
and 2008 and during the period between December 31, 2009 and January 4, 2011,
there were no disagreements between JSWA and the Company on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
JSWA, would have caused JSWA to make reference to the subject matter of the
disagreements in connection with their reports. Furthermore, during the fiscal
years ended December 31, 2009 and 2008 and during the period between December
31, 2009 and January 4, 2011, there were no reportable events (as described in
Item 304(a)(1)(v) of Regulation S-K). The fiscal years ended December
31, 2009 and 2008 are the Company’s two most recent completed fiscal
years.
During the fiscal years ended December
31, 2009 and 2008 and during the period between December 31, 2009 and January 4,
2011, neither the Company nor anyone on its behalf consulted Deloitte regarding
(i) either: 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 Company’s consolidated financial statements, and either a
written report was provided to the Company or oral advice was provided that
Deloitte concluded was an important factor considered by the Company in reaching
a decision as to the accounting, auditing or financial reporting issue or (ii)
any matter that was either the subject of a disagreement (as described in Item
304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item
304(a)(1)(v) of Regulation S-K).
The Company provided JSWA with a copy
of this disclosure and requested JSWA to furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements. A copy of JSWA’s letter is filed as an exhibit to
this Report.
Item
9.01 Financial Statements and Exhibits.
(c) Exhibits.
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16.1
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Letter
from Jewett, Schwartz, Wolfe, & Associates dated January 10, 2011
regarding change in certifying
accountant.
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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.
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COMSTOCK
MINING INC. |
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Date: January
10, 2011
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By: |
/s/ Corrado De Gasperis
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Corrado
De Gasperis
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Chief
Executive Officer and President
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INDEX
TO EXHIBITS
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Exhibit
No.
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Description
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16.1
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Letter
from Jewett, Schwartz, Wolfe, & Associates dated January 10, 2011
regarding change in certifying accountant.
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