<SEC-DOCUMENT>0001521536-13-000328.txt : 20130415
<SEC-HEADER>0001521536-13-000328.hdr.sgml : 20130415
<ACCEPTANCE-DATETIME>20130415160227
ACCESSION NUMBER:		0001521536-13-000328
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20130412
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20130415
DATE AS OF CHANGE:		20130415

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SILVER HORN MINING LTD.
		CENTRAL INDEX KEY:			0001058307
		STANDARD INDUSTRIAL CLASSIFICATION:	POWER, DISTRIBUTION & SPECIALTY TRANSFORMERS [3612]
		IRS NUMBER:				650783722
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25097
		FILM NUMBER:		13761372

	BUSINESS ADDRESS:	
		STREET 1:		3346 GUADALUPE ROAD
		CITY:			APACHE JUNCTION
		STATE:			AZ
		ZIP:			85120
		BUSINESS PHONE:		(480) 288-6530

	MAIL ADDRESS:	
		STREET 1:		3346 GUADALUPE ROAD
		CITY:			APACHE JUNCTION
		STATE:			AZ
		ZIP:			85120

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ECLIPS MEDIA TECHNOLOGIES, INC.
		DATE OF NAME CHANGE:	20100512

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ECLIPS ENERGY TECHNOLOGIES, INC.
		DATE OF NAME CHANGE:	20090310

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WORLD ENERGY SOLUTIONS, INC.
		DATE OF NAME CHANGE:	20051114
</SEC-HEADER>
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<FILENAME>q1101058_8k-silverhorn.htm
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="BACKGROUND-COLOR: #ffffff; DISPLAY: inline">CURRENT REPORT</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="BACKGROUND-COLOR: #ffffff; DISPLAY: inline">Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Date of Report (Date of earliest event reported): April </font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">12,</font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"> 2013</font></font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 18pt; FONT-WEIGHT: bold"><font style="BACKGROUND-COLOR: #ffffff; DISPLAY: inline">SILVER HORN MINING LTD.</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="BACKGROUND-COLOR: #ffffff; DISPLAY: inline">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):</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Change in Registrant&#8217;s Certifying Accountant</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On April 12, 2013, the Board of Directors (the &#8220;Board&#8221;) of Silver Horn Mining Ltd. (the &#8220;Company&#8221;) approved the dismissal of Drake &amp; Klein CPAs (&#8220;DK&#8221;) as the Company&#8217;s independent registered public accounting firm.</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">During the fiscal years ended December 31, 2011 and 2010, DK&#8217;s reports on the Company's financial statements did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except DK&#8217;s audit report for the years ended December 31, 2011 and 2010 stated that several factors raised substantial doubt about the Company&#8217;s ability to continue as a going concern and that the financial statements do not include any adjustments that might result from the outcome of this uncertainty.</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">During the fiscal years ended December 31, 2011 and 2010 and the subsequent periods through April 12, 2013, (i) there were no disagreements between the Company and DK on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of DK, would have caused DK to make reference to the subject matter of the disagreements in connection with its reports on the Company's financial statements; and (ii) there were no reportable events as that term is described in Item 304(a)(1)(v) of Regulation S-K.</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On April 12, 2013, the Company provided DK with a copy of the disclosures it is making in response to Item 4.01 on this Form 8-K, and has requested that DK furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements.&#160;&#160;A copy of the letter, dated April 12, 2013, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="FONT-FAMILY: Times New Roman; MARGIN-LEFT: 36pt; FONT-SIZE: 10pt"></font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On December 17, 2012, the audit firm of Drake &amp; Klein CPAs changed its name to DKM Certified Public Accountants.&#160; The change was reported to the PCAOB as a change of name.&#160; This is not a change of auditors for the Company.</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline">On April 12, 2013, the Company engaged </font><font style="BACKGROUND-COLOR: #ffffff; DISPLAY: inline">D. Brooks and Associates CPA's, P.A.</font>&#160;&#160;(&#8220;<font style="BACKGROUND-COLOR: #ffffff; DISPLAY: inline">Brooks</font>&#8221;) <font style="DISPLAY: inline">as its independent registered public accounting firm for the Company&#8217;s fiscal year ended December 31, 2012. The change in the Company&#8217;s independent registered public accounting firm was approved by the Company&#8217;s Board of Directors on April 12, 2013.</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Securities and Exchange Commission</font></div>

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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
