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):
March 7, 2007
SP
HOLDING CORPORATION
(Exact
name of registrant as specified in Charter)
Delaware
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0-21061
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58-2044990
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(State
or other jurisdiction of
incorporation
or organization)
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(Commission
File No.)
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(IRS
Employee Identification
No.)
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601
Union Street, Suite 3700
Seattle,
Washington 98101
(Address
of Principal Executive Offices)
(206)
838-4670
(Issuer
Telephone number)
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)
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o |
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o |
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR
240.14d-2(b))
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o |
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 Change in Registrant’s Certifying Accountant
(a)
On
February 27, 2007, the Board of Directors of SP Holding Corporation (the
“Company”) dismissed De Leon & Company, P.A. (“De Leon & Company”) as
its independent registered public accounting firm, as disclosed in the Company’s
Current Report on Form 8-K filed with the Securities and Exchange Commission
(the “SEC”) on February 28, 2007 (the “Current Report”).
In
connection with the dismissal, the Company requested that De Leon & Company
furnish it with a letter addressed to the SEC stating whether or not it agrees
with the statements contained in Item 4.01 of the Current Report. A copy of
such
letter, dated March 7, 2007, is filed as Exhibit 16.1 to this Form 8-K.
Item
9.01 Financial Statements and Exhibits
(d)
Exhibits
16.1 |
Letter
from De Leon & Company, P.A. to the Securities and Exchange Commission
dated March 7, 2007.
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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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SP
HOLDING CORPORATON
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Date:
March 9, 2007
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By: |
/s/
Jonathan Wernick
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Jonathan
Wernick
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Chief
Financial Officer
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Exhibit
Index
Exhibit
Number
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Description
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16.1
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Letter
from De Leon & Company, P.A. to the Securities and Exchange Commission
dated March 7, 2007.
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