<SEC-DOCUMENT>0001415889-16-004321.txt : 20160107
<SEC-HEADER>0001415889-16-004321.hdr.sgml : 20160107
<ACCEPTANCE-DATETIME>20160107121800
ACCESSION NUMBER:		0001415889-16-004321
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20160101
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20160107
DATE AS OF CHANGE:		20160107

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PARK CITY GROUP INC
		CENTRAL INDEX KEY:			0000050471
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				371454128
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34941
		FILM NUMBER:		161329564

	BUSINESS ADDRESS:	
		STREET 1:		299 S. MAIN STREET
		STREET 2:		SUITE 2370
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84111
		BUSINESS PHONE:		435-645-2100

	MAIL ADDRESS:	
		STREET 1:		299 S. MAIN STREET
		STREET 2:		SUITE 2370
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84111

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIELDS TECHNOLOGIES INC
		DATE OF NAME CHANGE:	20010626

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERINET GROUP COM INC
		DATE OF NAME CHANGE:	19990803

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EQUITY GROWTH SYSTEMS INC /DE/
		DATE OF NAME CHANGE:	19951214
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k-01072016_090154.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN" "http://www.w3.org/TR/REC-html40/loose.dtd">
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<p style="line-height:1pt; margin-top:0.467px; margin-bottom:0px; padding-top:1.333px; font-size:4pt; border-top:1.333px solid #000000" align="center">&nbsp;</p>
<p style="margin:0px; font-size:13.5pt" align="center"><b>UNITED STATES</b></p>
<p style="margin:0px; font-size:13.5pt" align="center"><b>SECURITIES AND EXCHANGE COMMISSION </b></p>
<p style="margin:0px; font-size:12pt" align="center"><b>Washington, DC 20549 </b></p>
<p style="line-height:4pt; margin-top:6px; margin-bottom:0px; padding-left:288px; padding-right:288px; padding-bottom:1.333px; font-size:6pt; border-bottom:1.333px solid #000000" align="center">&nbsp;</p>
<p style="margin-top:9px; margin-bottom:0px; font-size:18pt" align="center"><b>FORM 8-K </b></p>
<p style="line-height:4pt; margin-top:6px; margin-bottom:0px; padding-left:288px; padding-right:288px; padding-bottom:1.333px; font-size:6pt; border-bottom:1.333px solid #000000" align="center">&nbsp;</p>
<p style="margin-top:6px; margin-bottom:0px; font-size:12pt" align="center"><b>CURRENT REPORT </b></p>
<p style="margin-top:12px; margin-bottom:0px; font-size:12pt" align="center"><b>Pursuant to Section&nbsp;13 or 15(d) of the </b></p>
<p style="margin:0px; font-size:12pt" align="center"><b>Securities Exchange Act of 1934 </b></p>
<p style="margin-top:10px; margin-bottom:0px" align="center">Date of Report (Date of earliest event reported): <u>January 1, 2016</u> </p>
<p style="line-height:4pt; margin-top:12px; margin-bottom:0px; padding-left:288px; padding-right:288px; padding-bottom:1.333px; font-size:6pt; border-bottom:1.333px solid #000000" align="center">&nbsp;</p>
<p style="margin-top:11px; margin-bottom:0px; font-size:22pt" align="center"><b>PARK CITY GROUP, INC. </b></p>
<p style="margin:0px" align="center"><b>(Exact name of Registrant as specified in its Charter) </b></p>
<p style="line-height:4pt; margin-top:6px; margin-bottom:0px; padding-left:288px; padding-right:288px; padding-bottom:1.333px; font-size:6pt; border-bottom:1.333px solid #000000" align="center">&nbsp;</p>
<p style="margin:0px; font-size:9pt">&nbsp;</p>
<table style="margin-top:0px; font-size:10pt" cellpadding="0" cellspacing="0" align="center"><tr style="font-size:0"><td width="208.533"></td>
<td width="31.467"></td>
<td width="176.267"></td>
<td width="63.733"></td>
<td width="144"></td>
<td width="96"></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="240" colspan="2">
<p style="margin:0px"><br></p>
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<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="240" colspan="2">
<p style="margin:0px"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="240" colspan="2">
<p style="margin:0px"><br></p>
</td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="208.533" height="22.8">
<p style="margin:0px" align="center"><u>Nevada</u></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="207.733" height="22.8" colspan="2">
<p style="margin:0px" align="center"><u>001-34941</u></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="207.733" height="22.8" colspan="2">
<p style="margin:0px" align="center"><u>37-1454128</u></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="95.933" height="22.8" colspan="2"><p style="margin:0px; padding-left:4px; padding-right:4px">&nbsp;</p></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="208.533">
<p style="margin:0px" align="center">(State or other jurisdiction </p>
<p style="margin:0px" align="center">of incorporation)</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="207.733" colspan="2">
<p style="margin:0px" align="center">(Commission File No.)</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="207.733" colspan="2">
<p style="margin:0px" align="center">(IRS Employer</p>
<p style="margin-top:0px; margin-bottom:0.867px" align="center">Identification No.)</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="95.933" colspan="2"><p style="margin:0px; padding-left:4px; padding-right:4px">&nbsp;</p></td>
</tr></table><p style="margin:0px">&nbsp;</p>
<table style="margin-top:0px; font-size:10pt" cellpadding="0" cellspacing="0" align="center"><tr style="font-size:0"><td width="630.8"></td>
<td width="1.333"></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="630.8">
<p style="margin:0px"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="1.333">
<p style="margin:0px"><br></p>
</td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="630.8">
<p style="margin:0px" align="center"><u>299 South Main Street, Suite 2370, Salt Lake City, Utah 84111</u></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="1.333"><p style="margin:0px; padding-left:4px; padding-right:4px">&nbsp;</p></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="630.8" height="16.2">
<p style="margin:0px" align="center">(Address of principal executive offices)</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="1.333" height="16.2"><p style="margin:0px; padding-left:4px; padding-right:4px">&nbsp;</p></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="630.8">
<p style="margin:0px" align="center"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="1.333"><p style="margin:0px">&nbsp;</p></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="630.8">
<p style="margin:0px" align="center"><u>(435) 645-2000</u></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="1.333"><p style="margin:0px; padding-left:4px; padding-right:4px">&nbsp;</p></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="630.8" height="14.4">
<p style="margin:0px" align="center">(Registrant<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s Telephone Number)</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="1.333" height="14.4"><p style="margin:0px; padding-left:4px; padding-right:4px">&nbsp;</p></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="630.8">
<p style="margin:0px" align="center"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="1.333"><p style="margin:0px">&nbsp;</p></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="630.8">
<p style="margin:0px" align="center"><u>Not Applicable</u></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="1.333"><p style="margin:0px; padding-left:4px; padding-right:4px">&nbsp;</p></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="630.8" height="15.6">
<p style="margin:0px" align="center">(Former name or address, if changed since last report)</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="1.333" height="15.6"><p style="margin:0px; padding-left:4px; padding-right:4px">&nbsp;</p></td>
</tr></table><p style="line-height:4pt; margin-top:6px; margin-bottom:0px; padding-left:288px; padding-right:288px; padding-bottom:1.333px; font-size:6pt; border-bottom:1.333px solid #000000" align="center">&nbsp;</p>
<p style="margin-top:10px; margin-bottom:0px">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): </p>
<p style="margin-top:10px;margin-bottom:-1pt;font-size:1pt"></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:-0.067px; width:32.6px; font-family:Wingdings; float:left">&uml;</p>
<p style="margin:0px; padding-left:32.6px; text-indent:-2px">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </p>
<p style="margin-top:10px;margin-bottom:-1pt;font-size:1pt"></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:-0.067px; width:32.6px; font-family:Wingdings; clear:left; float:left">&uml;</p>
<p style="margin:0px; padding-left:32.6px; text-indent:-2px">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </p>
<p style="margin-top:10px;margin-bottom:-1pt;font-size:1pt"></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:-0.067px; width:32.6px; font-family:Wingdings; clear:left; float:left">&uml;</p>
<p style="margin:0px; padding-left:32.6px; text-indent:-2px">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </p>
<p style="margin-top:10px;margin-bottom:-1pt;font-size:1pt"></p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:-0.067px; width:32.6px; font-family:Wingdings; clear:left; float:left">&uml;</p>
<p style="margin:0px; padding-left:32.6px; text-indent:-2px">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </p>
<p style="line-height:1pt; margin-top:24px; margin-bottom:0px; font-size:4pt; border-top:1px solid #000000; clear:left" align="center">&nbsp;</p>
<p style="margin:0px"><br></p>
<p style="margin:0px"><br></p>
<p style="margin:0px"><br><br></p>
<hr style="margin-bottom: 9.6px; padding-top: 9.6px;" noshade size="1"><p style="margin:0px; page-break-before:always"><b>Item 4.01 Changes in Registrant<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s Certifying Accountant.</b></p>
<p style="margin:0px"><br></p>
<p style="margin:0px; text-indent:48px" align="justify">Effective January 1, 2016 (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font><i>Effective Date</i><font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>) all of the assets of HJ &amp; Associates, LLC (<font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font><i>HJ</i><font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>) were acquired by Haynie &amp; Company, Salt Lake City, Utah, and, as a result, HJ resigned as Park City Group, Inc.<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font><i>Company</i><font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>) independent registered public accounting firm because the firm will no longer be an active entity. Therefore, on January 1, 2016, the Company engaged Haynie &amp; Company, Salt Lake City, Utah, as its new independent registered public accounting firm. The engagement of Haynie &amp; Company was unanimously approved by the Company<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s audit committee. </p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px; text-indent:48px" align="justify">The reports of HJ regarding the Company<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s consolidated financial statements for the two most recent fiscal years did not contain an adverse or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. </p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px; text-indent:48px" align="justify">During the two most recent fiscal years and through the Effective Date, there were (i) no disagreements between the Company and HJ 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 HJ, would have caused HJ to make reference thereto in their reports on the consolidated financial statements for such years, and (ii) no <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>reportable events<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font> as that term is defined in Item 304(a)(1)(v) of Regulation S-K.</p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px; text-indent:48px" align="justify">The Company provided HJ with a copy of this Form 8-K and requested that HJ furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not HJ agrees with the above statements. A copy of such letter, dated January 4, 2016, is attached as Exhibit 16.1.</p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px; text-indent:48px" align="justify">During the Company<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s two most recent fiscal years and in the subsequent interim period through the Effective Date, the Company has not consulted with Haynie &amp; Company 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<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Haynie &amp; Company 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).</p>
<p style="margin:0px"><b style="background-color:#FFFFFF;font-weight:normal;">&nbsp;</b></p>
<p style="margin:0px"><b style="background-color:#FFFFFF;font-weight:normal;"><b>Item 9.01 Financial Statements and Exhibits.</b></b></p>
<p style="margin:0px"><b style="background-color:#FFFFFF;font-weight:normal;">&nbsp;</b></p>
<p style="margin:0px; text-indent:48px" align="justify"><b style="background-color:#FFFFFF;font-weight:normal;">See Exhibit Index.</b></p>
<p style="margin:0px; text-indent:48px"><b style="background-color:#FFFFFF;font-weight:normal;">&nbsp;</b></p>
<p style="margin:0px"><br></p>
<p style="margin:0px" align="justify"><br></p>
<p style="margin:0px"><br></p>
<table style="margin-top:0px; font-size:10pt" cellpadding="0" cellspacing="0" align="center"><tr style="font-size:0"><td width="103.2"></td>
<td width="535.2"></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="103.2">
<p style="margin:0px" align="center"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="535.2">
<p style="margin:0px"><br></p>
</td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="103.2">
<p style="margin-top:0px; margin-bottom:16px" align="center"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="535.2">
<p style="margin-top:0px; margin-bottom:16px"><br></p>
</td>
</tr></table><p style="margin:0px" align="center"><br><br></p>
<hr style="margin-bottom: 9.6px; padding-top: 9.6px;" noshade size="1"><p style="margin:0px; page-break-before:always" align="center"><b>SIGNATURES</b></p>
<p style="margin-top:10px; margin-bottom:0px; text-indent:32.667px">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. </p>
<p style="margin:0px">&nbsp;</p>
<p style="margin:0px"><br></p>
<table style="margin-top:0px; font-size:10pt" cellpadding="0" cellspacing="0" align="center"><tr style="font-size:0"><td width="281.333"></td>
<td width="28.8"></td>
<td width="22.667"></td>
<td width="291.2"></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="281.333">
<p style="margin:0px"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="28.8">
<p style="margin:0px"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="22.667">
<p style="margin:0px"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="291.2">
<p style="margin:0px"><br></p>
</td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="281.333">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="28.8">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="313.867" colspan="2">
<p style="margin:0px"><b>PARK CITY GROUP, INC.</b></p>
</td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="281.333" height="16">
<p style="margin:0px"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="28.8" height="16">
<p style="margin:0px"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="22.667" height="16">
<p style="margin:0px"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="291.2" height="16">
<p style="margin:0px"><br></p>
</td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="281.333">
<p style="margin:0px">Date: January 7, 2016</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="28.8">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="22.667">
<p style="margin-top:5.533px; margin-bottom:5.533px">By:</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px; border-bottom:1px solid #000000" width="291.2">
<p style="margin:0px">&nbsp;/s/ Edward L. Clissold</p>
</td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="281.333">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="28.8">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="22.667">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="291.2">
<p style="margin:0px">Edward L. Clissold</p>
</td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="281.333">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="28.8">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="22.667">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="291.2">
<p style="margin:0px">General Counsel, Secretary</p>
</td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="281.333">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="28.8">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="22.667">
<p style="line-height:2pt; margin:0px">&nbsp;</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="bottom" width="291.2">
<p style="margin:0px"><br></p>
</td>
</tr></table><p style="margin:0px"><br></p>
<p style="margin:0px"><br></p>
<p style="margin:0px" align="center"><br><br></p>
<hr style="margin-bottom: 9.6px; padding-top: 9.6px;" noshade size="1"><p style="margin:0px; page-break-before:always" align="center"><b>EXHIBIT INDEX</b></p>
<p style="margin:0px" align="center"><br></p>
<table style="margin-top:0px; font-size:10pt" cellpadding="0" cellspacing="0" align="center"><tr style="font-size:0"><td width="109.267"></td>
<td width="17.733"></td>
<td width="493.667"></td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px; background-color:#FFFFFF; border-bottom:2px solid #000000" width="109.267" height="21.333">
<p style="margin:0px"><b>Exhibit Number</b></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px; background-color:#FFFFFF" width="17.733" height="21.333">
<p style="margin:0px"><b>&nbsp;</b></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px; background-color:#FFFFFF; border-bottom:2px solid #000000" width="493.667" height="21.333">
<p style="margin:0px"><b>Description</b></p>
</td>
</tr><tr><td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" valign="top" width="109.267" height="20">
<p style="margin:0px">16.1</p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="17.733" height="20">
<p style="margin:0px"><br></p>
</td>
<td style="margin-top:0px; padding-left:4px; padding-top:0px; padding-right:4px; padding-bottom:0px" width="493.667" height="20">
<p style="margin:0px">Letter from HJ &amp; Associates, LLC, dated January 4, 2016</p>
</td>
</tr></table><p style="margin:0px"><br></p>
<p style="margin:0px"><br><br></p>
</div></body></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>ex16-01072016_090106.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//IETF//DTD HTML//EN">
<html><head><title>ex16-01072016_090106.htm</title></head><body style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<p style="margin:0px; font-size:12pt" align="right"><b>Exhibit 16.1</b></p>
<p style="margin:0px"><br></p>
<p style="margin:0px; font-size:12pt">January 4, 2016</p>
<p style="margin:0px; font-size:12pt">&nbsp;</p>
<p style="margin:0px; font-size:12pt">U.S. Securities and Exchange Commission</p>
<p style="margin:0px; font-size:12pt">100 F. Street</p>
<p style="margin:0px; font-size:12pt">Washington, DC 20549 <font style="font-family:Arial Unicode MS,Times New Roman">&ndash;</font> 7561</p>
<p style="margin:0px; font-size:12pt">&nbsp;</p>
<p style="margin:0px; font-size:12pt">Ladies and Gentlemen:</p>
<p style="margin:0px; font-size:12pt">&nbsp;</p>
<p style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:12pt; float:left"><b>Re: </b></p>
<p style="margin:0px; text-indent:-2px; font-size:12pt"><b>Park City Group, Inc.</b></p>
<p style="margin:0px; text-indent:48px; font-size:12pt; clear:left"><b>Commission File No.&nbsp;001-34941</b></p>
<p style="margin:0px; font-size:12pt"><b>&nbsp;</b></p>
<p style="margin-top:0px; margin-bottom:10.667px; text-indent:48px; font-size:12pt" align="justify">We have read the statements of Park City Group, Inc. pertaining to our firm included in Item 4.01 of the Form 8-K dated January 1, 2016 and are in agreement with the statements contained in that document pertaining to our firm.</p>
<p style="margin:0px; font-size:12pt">&nbsp;</p>
<p style="margin:0px; font-size:12pt">Sincerely,</p>
<p style="margin:0px"><br></p>
<p style="margin:0px; font-size:12pt"><u>/s/ HJ &amp; Associates, LLC</u></p>
<p style="margin-top:0px; margin-bottom:10.667px; font-size:12pt">HJ &amp; Associates, LLC</p>
<p style="margin-top:0px; margin-bottom:10.667px"><br><br></p>
</body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
