Washington, D.C. 20549






Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934


Date of Report (Date of earliest event reported): November 7, 2013



(Exact name of registrant as specified in its charter)


Delaware   000-53078   42-1743430
(State or other jurisdiction
of incorporation)
File Number)

(IRS Employer
Identification No.)


9595 Wilshire Blvd, Suite 700, Beverly Hills, CA   90212
(Address of principal executive offices)   (Zip Code)


(310) 492-9898

(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):


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


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


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


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






Item 4.01. Changes in Registrant’s Certifying Accountant.


(a) On November 7, 2013, EFP Rotenberg, LLP (the “EFP Rotenberg”) informed AFH Acquisition X, Inc. (the “Company”) of their intent to resign as the Company’s independent registered public accounting firm effective as of that date. The Company has accepted EFP Rotenberg’s resignation.


(b) The reports of EFP Rotenberg on the financial statements of the Company for the fiscal years ended October 31, 2011 and 2012 and management’s report on the effectiveness of internal control over financial reporting as of October 31, 2011 and 2012 indicated that there was a substantial doubt about the Company’s ability to continue as a going concern, but otherwise EFP’s reports contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.


(c) During the Company’s two most recent fiscal years and any subsequent interim period preceding such resignation there were no disagreements with EFP Rotenberg on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.


(d) The Company has provided a copy of this disclosure to EFP Rotenberg and requested that EFP Rotenberg provide a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter dated November 13, 2013, is attached hereto as Exhibit 16.1 to this 8-K.


Item 9.01. Financial Statements and Exhibits.




Exhibit No.   Description of Exhibit
16.1   Letter dated November 13, 2013 from EFP Rotenberg to the Securities and Exchange Commission regarding statements included in this Form 8-K.






Pursuant to the requirements 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.


November 13, 2013 /s/ Amir F. Heshmatpour
Date Amir F. Heshmatpour
  President, Secretary and Sole Director

(Principal Executive Officer)

(Principal Financial and Accounting Officer)




Exhibit 16.1




November 13, 2013


Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549


We have been furnished with a copy of the response to Item 4.01 of Form 8-K dated November 13, 2013, to be filed by our former client, the AFH Acquisition X, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.


Very truly yours,  
EFP Rotenberg, LLP  
Rochester, New York