<SEC-DOCUMENT>0001013762-14-001172.txt : 20141006
<SEC-HEADER>0001013762-14-001172.hdr.sgml : 20141006
<ACCEPTANCE-DATETIME>20141006160019
ACCESSION NUMBER:		0001013762-14-001172
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20140930
ITEM INFORMATION:		Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20141006
DATE AS OF CHANGE:		20141006

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FlexShopper, Inc.
		CENTRAL INDEX KEY:			0001397047
		STANDARD INDUSTRIAL CLASSIFICATION:	SHORT-TERM BUSINESS CREDIT INSTITUTIONS [6153]
		IRS NUMBER:				205456087
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-52589
		FILM NUMBER:		141142928

	BUSINESS ADDRESS:	
		STREET 1:		2700 N. MILITARY TRAIL SUITE 200
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431
		BUSINESS PHONE:		(561) 367-1504

	MAIL ADDRESS:	
		STREET 1:		2700 N. MILITARY TRAIL SUITE 200
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Anchor Funding Services, Inc.
		DATE OF NAME CHANGE:	20070419
</SEC-HEADER>
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<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k.htm
<DESCRIPTION>FLEXSHOPPER, INC. FORM 8-K
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5pt 0; text-align: center"><FONT STYLE="font-weight: normal">UNITED
STATES</FONT><BR>
<FONT STYLE="font-weight: normal">SECURITIES AND EXCHANGE COMMISSION</FONT><BR>
<FONT STYLE="font-weight: normal">Washington, DC 20549</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5pt 0; text-align: center"><FONT STYLE="font-weight: normal">FORM 8-K</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5pt 0; text-align: center"><FONT STYLE="font-weight: normal">CURRENT
REPORT</FONT><BR>
<FONT STYLE="font-weight: normal">Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD COLSPAN="5" STYLE="padding-right: 1.85pt; padding-left: 1.85pt; text-align: center"><FONT STYLE="font-size: 10pt">Date of Report (Date of earliest event reported) </FONT></TD>
    <TD COLSPAN="7" STYLE="border-bottom: Black 1pt solid; padding-right: 1.85pt; padding-left: 1.85pt; text-align: center"><FONT STYLE="font-size: 10pt">October 6, 2014&nbsp;&nbsp;&nbsp;(September 30, 2014)</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 1.85pt; padding-left: 1.85pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="14" STYLE="padding-right: 1.85pt; padding-left: 1.85pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="14" STYLE="padding-right: 1.85pt; padding-left: 1.85pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-right: 1.85pt; padding-left: 1.85pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="11" STYLE="border-bottom: Black 1pt solid; padding-right: 1.85pt; padding-left: 1.85pt; text-align: center"><FONT STYLE="font-size: 10pt">FlexShopper, Inc.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 1.85pt; padding-left: 1.85pt; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="14" STYLE="padding-right: 1.85pt; padding-left: 1.85pt; text-align: center"><FONT STYLE="font-size: 10pt">(Exact name of registrant as specified in its charter)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="14" STYLE="padding-right: 1.85pt; padding-left: 1.85pt"><BR>
</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: 1.85pt; padding-left: 1.85pt; text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Delaware</FONT></TD>
    <TD STYLE="padding-right: 1.85pt; padding-left: 1.85pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 1.85pt; padding-left: 1.85pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><BR>
0-52589&nbsp;&nbsp;</P></TD>
    <TD STYLE="padding-right: 1.85pt; padding-left: 1.85pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-bottom: Black 1pt solid; padding-right: 1.85pt; padding-left: 1.85pt; text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">20-5456087</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="4" STYLE="padding-right: 1.85pt; padding-left: 1.85pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction </FONT><BR>
<FONT STYLE="font-size: 10pt">of incorporation</FONT></TD>
    <TD COLSPAN="6" STYLE="padding-right: 1.85pt; padding-left: 1.85pt; text-align: center"><FONT STYLE="font-size: 10pt">(Commission </FONT><BR>
<FONT STYLE="font-size: 10pt">File Number)</FONT></TD>
    <TD COLSPAN="4" STYLE="padding-right: 1.85pt; padding-left: 1.85pt; text-align: center"><FONT STYLE="font-size: 10pt">(IRS Employer </FONT><BR>
<FONT STYLE="font-size: 10pt">Identification No.)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="14" STYLE="text-align: center"><BR>
<BR>
</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">2700 North Military Trail, Ste. 200</FONT><BR>
<FONT STYLE="font-size: 10pt">Boca Raton, FL</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">33431</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="8" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Address of principal executive offices)</FONT></TD>
    <TD COLSPAN="6" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="14" STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="6"><FONT STYLE="font-size: 10pt">Registrant's telephone number, including area code</FONT></TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">(561) 419-2923</FONT></TD>
    <TD COLSPAN="4" STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="15">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="11" STYLE="border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="15" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Former name or former address, if changed since last report)</FONT></TD></TR>
<TR>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 27%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 15%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 24%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">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="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-family: Wingdings 2">&pound;</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-family: Wingdings 2">&pound;</FONT> Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-family: Wingdings 2">&pound;</FONT> Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Wingdings 2">&pound;</FONT> Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD NOWRAP STYLE="width: 3%"><FONT STYLE="font-size: 10pt"><B>Item&nbsp;4.01.</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Changes in Registrant&rsquo;s Certifying Accountant.</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 24.5pt; margin-right: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 24.5pt; margin-right: 0; margin-left: 0; text-align: justify">On September 30, 2014,
our Board of Directors approved the dismissal of Scott and Company LLC (referred to as Scott) as our independent registered public
accounting firm and the Company notified Scott of its dismissal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 24.5pt; margin-right: 0; margin-left: 0; text-align: justify">In connection with the
audits of the years ended December&nbsp;31, 2013 and 2012 and the subsequent interim periods through September 30, 2014, there
were no disagreements with Scott on any matter of accounting principle or practice, financial statement disclosure, or auditing
scope or procedures which disagreements, if not resolved to Scott&rsquo;s satisfaction, would have caused them to make reference
to the subject matter of the disagreement in connection with their reports. Similarly, none of the reportable events described
under Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K occurred during the time that Scott was engaged as our independent registered
accounting firm.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 24.5pt; margin-right: 0; margin-left: 0; text-align: justify">The audit reports of
Scott on the consolidated financial statements of FlexShopper, Inc. as of and for the years ended December&nbsp;31, 2013 and 2012
did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope
or accounting principles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 24.5pt; margin-right: 0; margin-left: 0; text-align: justify">Effective September 30,
2014, our Board of Directors approved the appointment of Eisner Amper LLP (referred to as Eisner) as our independent registered
public accounting firm. During the years ended December&nbsp;31, 2013 and 2012 and through September 30, 2014, we did not nor did
anyone acting on our behalf, consult Eisner regarding the application of accounting principles to a specified transaction, either
completed or proposed, the type of audit opinion that might be rendered on our financial statements, or any reportable events described
under Item&nbsp;304(a)(2)(ii) of Regulation&nbsp;S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 24.5pt; margin-right: 0; margin-left: 0; text-align: justify">We provided a copy of
the above disclosures to Scott and requested Scott to provide us with a letter addressed to the Securities and Exchange Commission
stating whether or not Scott agrees with the disclosures. A copy of Scott&rsquo;s letter, dated October 3, 2014, confirming its
agreement with the disclosures in this Item&nbsp;4.01 is attached as Exhibit&nbsp;16.1 to this Form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;<B>Item 9.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial
Statements and Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>(d) Exhibit</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0pt">&nbsp;The following exhibit is filed with this
Form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

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    <TD NOWRAP STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Number</B></FONT></TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 85%; border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt"><B>&nbsp;Exhibit </B></FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top">
        <A HREF="ex161.htm">16.1</A></P></TD>
    <TD STYLE="vertical-align: bottom">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P></TD>
    <TD STYLE="vertical-align: top">
        <A HREF="ex161.htm">Scott and Company LLC dated October 3, 2014</A></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 20pt; margin-right: 0; margin-left: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 20pt; text-align: center"><B>SIGNATURE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">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="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"></P>

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<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: left"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">FLEXSHOPPER, INC.,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0pt">a Delaware corporation</P>
</TD>
</TR>
<TR>
    <TD STYLE="vertical-align: top">Dated: October 6, 2014</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 50%; padding-bottom: 1pt"></TD>
    <TD STYLE="width: 4%; padding-bottom: 1pt">&nbsp;By:</TD>
    <TD STYLE="vertical-align: top; width: 46%; border-bottom: Black 1pt solid">/s/ Brad Bernstein</TD>
</TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: #000000 1px solid">Brad Bernstein,
President and Chief Financial Officer<BR></TD>
</TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; margin-top: 0pt; margin-bottom: 6pt">&nbsp;</P>

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<TYPE>EX-16.1
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<DESCRIPTION>EXHIBIT 16.1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;<B><A NAME="ex161"></A>Exhibit 16.1 </B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 20pt; margin-right: 0; margin-left: 0; text-align: justify">October 3, 2014<BR>
&nbsp;<BR>
Securities and Exchange Commission<BR>
100 F Street N.E.<BR>
Washington, D.C. 20549<BR>
&nbsp;<BR>
We have read the statements included under Item 4.01 of Form 8-K for the event that occurred on September 30, 2014, to be filed
by our former client, FlexShopper, Inc. We agree with the statements made in response to that Item insofar as they relate to our
Firm, except that we are not in a position to agree or disagree with FlexShopper's statement that they did not, nor did anyone
acting on their behalf consult with Eisner Amper LLP regarding the application of accounting principles to a specific transaction,
either completed or proposed, as to the type of opinion that might be rendered on FlexShopper, Inc. financial statements or any
reportable events described under Item 304(a)(2)(ii) of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 20pt; margin-right: 0; margin-left: 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">/s/ Scott and Company LLC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>





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