<SEC-DOCUMENT>0001010412-11-000710.txt : 20111130
<SEC-HEADER>0001010412-11-000710.hdr.sgml : 20111130
<ACCEPTANCE-DATETIME>20111130124844
ACCESSION NUMBER:		0001010412-11-000710
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20111123
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20111130
DATE AS OF CHANGE:		20111130

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GLOBALWISE INVESTMENTS INC
		CENTRAL INDEX KEY:			0001081745
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				870613716
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-31671
		FILM NUMBER:		111233301

	BUSINESS ADDRESS:	
		STREET 1:		2157 S. LINCOLN ST
		STREET 2:		2157 S. LINCOLN ST
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84106
		BUSINESS PHONE:		8013232395

	MAIL ADDRESS:	
		STREET 1:		2157 S. LINCOLN ST
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84106
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f8kgwiv_audchgfinal2.htm
<DESCRIPTION>8-K CURRENT REPORT DATED NOVEMBER 23, 2011
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<TITLE>UNITED STATES</TITLE>
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<META NAME="date" CONTENT="11/29/2011">
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<DIV style="width:672px"><P style="margin:0px; font-size:11pt" align=center>UNITED STATES</P>
<P style="margin:0px; font-size:11pt" align=center>SECURITIES AND EXCHANGE COMMISSION</P>
<P style="margin:0px; font-size:11pt" align=center>Washington, D.C. 20549</P>
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<P style="margin:0px; font-size:14pt" align=center><B>FORM 8-K</B></P>
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<P style="margin:0px; font-size:11pt" align=center><B>CURRENT REPORT</B></P>
<P style="margin:0px; font-size:11pt" align=center><B>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B></P>
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<P style="margin:0px; font-size:11pt" align=center><U>November 23, 2011</U></P>
<P style="margin:0px; font-size:11pt" align=center>Date of Report </P>
<P style="margin:0px; font-size:11pt" align=center>(Date of earliest event reported)</P>
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<TR><TD style="margin-top:0px" valign=top width=672 colspan=2><P style="margin-top:7.333px; margin-bottom:0px; font-size:14pt" align=center><B><U>GLOBALWISE INVESTMENTS, INC.</U></B></P>
<P style="margin:0px; font-size:11pt" align=center>(Exact name of registrant as specified in its charter)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=390><P style="margin-top:7.333px; margin-bottom:0px; font-size:11pt"><U>Nevada &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin-top:0px; margin-bottom:3.467px; font-size:11pt">(State or other jurisdiction of incorporation or organization)</P>
</TD><TD style="margin-top:0px" valign=top width=282><P style="margin-top:7.333px; margin-bottom:0px; font-size:11pt"><U>87-061376 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin-top:0px; margin-bottom:3.467px; font-size:11pt">(I.R.S. Employer Identification No.)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=390><P style="margin-top:7.333px; margin-bottom:0px; font-size:11pt"><U>2157 S. Lincoln Street, Salt Lake City, Utah </U>&nbsp;&nbsp;</P>
<P style="margin-top:0px; margin-bottom:3.467px; font-size:11pt">(Address of principal executive offices)</P>
</TD><TD style="margin-top:0px" valign=top width=282><P style="margin-top:7.333px; margin-bottom:0px; font-size:11pt"><U>84106 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin-top:0px; margin-bottom:3.467px; font-size:11pt">(Zip Code)</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=672 colspan=2><P style="margin-top:7.333px; margin-bottom:3.467px; font-size:11pt">Registrant&#146;s telephone number, including area code: &nbsp;(<U>801) 323-2395</U></P>
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<P style="margin:0px; font-size:11pt">[ &nbsp;&nbsp;] &nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">[ &nbsp;&nbsp;] &nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">[ &nbsp;&nbsp;] &nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act</P>
<P style="margin:0px; text-indent:48px; font-size:11pt">(17 CFR 240.14d-2(b))</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">[ &nbsp;&nbsp;] &nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act </P>
<P style="margin:0px; text-indent:48px; font-size:11pt">(17 CFR 240.13e-4(c))</P>
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<P style="margin:0px; font-size:11pt; page-break-before:always" align=center><B>Section 4 - Matters Related to Accountants and Financial Statements</B></P>
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<P style="margin:0px; font-size:11pt"><B>Item 4.01 Changes in Registrant&#146;s Certifying Accountant</B></P>
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<P style="margin:0px; font-size:11pt">On November 23, 2011, Globalwise Investments, Inc. (the &#147;Company&#148;) dismissed Michael J. Larsen, Certified Public Accountant as our independent registered public accounting firm. &nbsp;Michael J. Larsen had audited our financial statements for the fiscal years ended December 31, 2010 and 2009 and its report, dated March 11, 2011, was modified only as to the uncertainty of our ability to continue as a going concern. &nbsp;Except for this modification, the report did not contain an adverse opinion, disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. &nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">Our board of directors approved the dismissal of Michael J. Larsen and there were no disagreements between the Company and Michael J. Larsen on any matter regarding accounting principles or practices, financial statement disclosure, or auditing scope or procedure during the two fiscal years ended December 31, 2010 and 2009 or any subsequent interim period preceding the date of dismissal. </P>
<P style="margin:0px; font-size:11pt">&nbsp;</P>
<P style="margin:0px; font-size:11pt">There were no reportable events (as that term is used in Item 304(a)(1)(v) of Regulation S-K) between the Company and Michael J. Larsen occurring during the two fiscal years ended December 31, 2010 and 2009 or any subsequent interim period preceding the date of dismissal. &nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">On November 28, 2011, the Company engaged Morrill &amp; Associates, LLC, Certified Public Accountants, as our independent registered accounting firm. &nbsp;The decision to engage Morrill &amp; Associates, LLC was approved by our board of directors. &nbsp;During the two most recent fiscal years ended December 31, 2010 and 2009, and through the date of engagement, neither we nor anyone on our behalf consulted with Morrill &amp; Associates, LLC regarding either: </P>
<P style="margin:0px; text-indent:48px; font-size:11pt">(i) &nbsp;the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, and neither a written report was provided to us nor oral advice was provided that Morrill &amp; Associates, LLC concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or </P>
<P style="margin:0px; text-indent:48px; font-size:11pt">(ii) &nbsp;any matter that was either the subject of a disagreement or a reportable event.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">We provided a copy of this Current Report on Form 8-K to Michael J. Larsen prior to filing this report and we requested that Michael J. Larsen furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made in this report. &nbsp;Michael J. Larsen has furnished the requested letter and it is attached as exhibit 16.1</P>
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<P style="margin:0px; font-size:11pt" align=center><B>Section 9 &#150; Financial Statements and Exhibits</B></P>
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<P style="margin:0px; font-size:11pt"><B>Item 9.01 Financial Statements and Exhibits</B></P>
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<TR><TD style="margin-top:0px" valign=top width=60><P style="margin-top:7.333px; margin-bottom:3.467px; font-size:11pt">Exhibit<U> No.</U></P>
</TD><TD style="margin-top:0px" valign=top width=612><P style="margin-top:7.333px; margin-bottom:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:3.467px; font-size:11pt"><U>Description</U></P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=60><P style="margin-top:7.333px; margin-bottom:3.467px; font-size:11pt">16.1</P>
</TD><TD style="margin-top:0px" valign=top width=612><P style="margin-top:7.333px; margin-bottom:0px; font-size:11pt">Letter of agreement from Michael J. Larsen, dated November 29, 2011 </P>
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<P style="margin:0px; font-size:11pt" align=center>2</P>
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<P style="margin:0px; font-size:11pt; page-break-before:always" align=center><B>SIGNATURES</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">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>
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<TR><TD style="margin-top:0px" valign=top width=234><P style="margin-top:7.333px; margin-bottom:3.467px; font-size:11pt">Date: &nbsp;November 30, 2011</P>
</TD><TD style="margin-top:0px" valign=top width=432><P style="margin-top:7.333px; margin-bottom:0px; font-size:11pt">GLOBALWISE INVESTMENTS, INC.</P>
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<P style="margin:0px; font-size:11pt">By: &nbsp;/s/Donald R. Mayer</P>
<P style="margin:0px; font-size:11pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Donald R. Mayer</P>
<P style="margin-top:0px; margin-bottom:3.467px; font-size:11pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;President</P>
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<P style="margin:0px; font-size:11pt" align=center>3</P>
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<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>gwiv_exh16.htm
<DESCRIPTION>EXHIBIT 16
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<TITLE>Michael J</TITLE>
<META NAME="author" CONTENT="Admin">
<META NAME="date" CONTENT="11/29/2011">
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<P style="margin:0px; font-family:Monotype Corsiva,Times New Roman; font-size:28pt" align=center>M<FONT style="font-size:26pt">ichael </FONT>J. L<FONT style="font-size:26pt">arsen</FONT></P>
<P style="margin:0px; font-family:GoudyOlSt BT,Times New Roman; font-size:12pt" align=center><I>Certified Public Accountant</I></P>
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<TR><TD style="margin-top:0px" valign=top width=354><P style="margin:0px; font-family:GoudyOlSt BT,Times New Roman; font-size:11pt" align=justify>1914 East 9400 South, #362</P>
<P style="margin:0px; font-family:GoudyOlSt BT,Times New Roman; font-size:11pt" align=justify>Sandy, UT 84093</P>
<P style="margin:0px; font-family:GoudyOlSt BT,Times New Roman; font-size:11pt" align=justify>www. MichaelJLarsen.com</P>
</TD><TD style="margin-top:0px" valign=top width=348><P style="margin:0px; font-family:GoudyOlSt BT,Times New Roman; font-size:11pt" align=right>Phone 801-654-0616</P>
<P style="margin:0px; font-family:GoudyOlSt BT,Times New Roman; font-size:11pt" align=right>Mike@MichaelJLarsen.com</P>
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<P style="margin:0px; font-size:12pt" align=justify>November 29, 2011</P>
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<P style="margin:0px; font-size:12pt" align=justify>U.S. Securities &amp; Exchange Commission</P>
<P style="margin:0px; font-size:12pt" align=justify>Office of the Chief Accountant</P>
<P style="margin:0px; font-size:12pt" align=justify>100 F Street, NE</P>
<P style="margin:0px; font-size:12pt" align=justify>Washington, DC 20549</P>
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<P style="margin:0px; font-size:12pt" align=justify>I have read the statements about my firm included under Item 4 in the Form 8-K filing dated November 23, 2011 of Globalwise Investments, Inc. and I am in agreement with the statements contained therein.</P>
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<P style="margin:0px; font-size:12pt" align=justify>Very truly yours,</P>
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<P style="margin:0px; font-size:12pt" align=justify><I>/s/ Michael J. Larsen</I></P>
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<P style="margin:0px; font-size:12pt" align=justify>Michael J. Larsen, CPA</P>
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