UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 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 14, 2019


LAZEX INC.

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(Exact name of Registrant as specified in its charter)


Nevada

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(State or other jurisdiction of incorporation)

333-214463

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(Commission File Number)

61-1789640

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(IRS Employer Identification No.)


Lazex Inc.

68/29 Husitska st.,

Zizkov, Prague, Czech Republic 13000

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(Address of principal executive offices)


(775)-800-4477

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(Registrant's Telephone Number, Including Area Code)


 


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

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)


o

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)


o

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))


o

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))





Section 4. Matters Related to Accountants and Financial Statements

Item 4.01. Changes in Registrant’s Certifying Accountant.


On December 19, 2018 (the “Resignation Date”) “HAYNIE & COMPANY, CPA” resigned as the independent registered public accounting firm for LAZEX, Inc. (the “Company”). On January 10, 2019, the Company engaged MAC ACCOUNTING GROUP, LLP, as its new independent registered public accounting firm. The change of the Company’s independent registered public accounting firm from HAYNIE & COMPANY to MAC ACCOUNTING GROUP, LLP was approved unanimously by our board of directors.


The reports of HAYNIE & COMPANY on the Company’s financial statements for the one most recent fiscal year did not contain an adverse or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.


During the one most recent fiscal year and through the Resignation Date, there were (i) no disagreements between the Company and HAYNIE & COMPANY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of HAYNIE & COMPANY, would have caused HAYNIE & COMPANY to make reference thereto in their reports on the consolidated financial statements for such year, and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.


The Company provided HAYNIE & COMPANY with a copy of this Form 8-K and requested that HAYNIE & COMPANY furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not HAYNIE & COMPANY agrees with the above statements. A copy of such letter, dated January 10, 2019, is attached as Exhibit 16.1.


During the Company’s one most recent fiscal year and in the subsequent interim period through the Resignation Date, the Company has not consulted with MAC ACCOUNTING GROUP, LLP  regarding either (i) 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 neither a written report nor oral advice was provided to the Company that MAC ACCOUNTING GROUP, LLP  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 defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).



Item 9.01   Financial Statements and Exhibits.


(d)   Exhibits.


      

Exhibit No.

Description

16.1

Letter, dated January 10, 2019 from HAYNIE & COMPANY , CPA to the Securities and Exchange Commission.



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.



LAZEX INC.



By:

/s/ Iuliia Gitelman

Name:  

Iuliia Gitelman

Title:

President, Chief Executive and Financial Officer



Date: January 14, 2019












Exhibit 16.1


[lazexexhibit161letter0032.gif]

Certified Public Accountants (a professional corporation)

50 West Broadway, Suite 600 Salt Lake City, UT 84101 (801) 532-7800 Fax (801) 328-4461





January 14, 2019

 

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F. Street N.E.

Washington, DC 20549 – 7561


Ladies and Gentlemen:


Re: LAZEX, INC.  

Commission File No. 333- 214463


We have read the statements of the Company pertaining to our firm included in Item 4.01 of the Form 8-K dated January 14, 2019 and are in agreement with the statements contained in that document pertaining to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.


Very truly yours,


[lazexexhibit161letter0034.gif]

Haynie & Company