<SEC-DOCUMENT>0001393905-17-000335.txt : 20171102
<SEC-HEADER>0001393905-17-000335.hdr.sgml : 20171102
<ACCEPTANCE-DATETIME>20171102155350
ACCESSION NUMBER:		0001393905-17-000335
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20171031
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20171102
DATE AS OF CHANGE:		20171102

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Processa Pharmaceuticals, Inc.
		CENTRAL INDEX KEY:			0001533743
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				451539785
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	333-184948
		FILM NUMBER:		171172092

	BUSINESS ADDRESS:	
		STREET 1:		7380 COCA COLA DRIVE
		STREET 2:		SUITE 106
		CITY:			HANOVER
		STATE:			MD
		ZIP:			21076
		BUSINESS PHONE:		443-776-3133

	MAIL ADDRESS:	
		STREET 1:		7380 COCA COLA DRIVE
		STREET 2:		SUITE 106
		CITY:			HANOVER
		STATE:			MD
		ZIP:			21076

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Heatwurx, Inc.
		DATE OF NAME CHANGE:	20111028
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>hwux_8k.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
<HTML>
<head><title>8-K</title> </head> <body style="MARGIN-TOP:0px; FONT-FAMILY:'Times New Roman'; COLOR:#000000; FONT-SIZE:10pt"> <p style=MARGIN:0px align=center><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b>UNITED STATES</b></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b>SECURITIES AND EXCHANGE COMMISSION</b></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b>WASHINGTON, D.C. &nbsp;20549</b></p> <p style=MARGIN:0px align=center><br></p> <p style="MARGIN:0px; FONT-SIZE:16pt" align=center><b>FORM 8-K</b></p> <p style=MARGIN:0px align=center><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b>CURRENT REPORT</b></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b>PURSUANT TO SECTION 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:0px align=center><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center>Date of report (Date of earliest event reported) &nbsp;<b>October 31, 2017</b></p> <p style=MARGIN:0px align=center><br></p> <p style="MARGIN:0px; FONT-SIZE:18pt" align=center><b><u>PROCESSA PHARMACEUTICALS, INC.</u></b></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center>(Exact Name of Registrant as Specified in its Charter)</p> <p style=MARGIN:0px align=justify><br></p> <table bordercolor=transparent style="MARGIN-TOP:0px; FONT-SIZE:10pt" cellpadding=0 cellspacing=0 align=center> <tr height=0 style=FONT-SIZE:0px> <td width=207> <td width=205> <td width=205 /> </tr><tr> <td width=207 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b><u>Delaware</u></b></p></td> <td width=205 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b><u>333-184948</u></b></p></td> <td width=205 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b><u>45-1539785</u></b></p></td></tr> <tr> <td width=207 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center>(State or Other Jurisdiction</p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center>of Incorporation)</p></td> <td width=205 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center>(Commission File Number)</p></td> <td width=205 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center>(IRS Employer Identification No.)</p></td></tr></table> <p style=MARGIN:0px align=center><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b>7380 Coca Cola Drive, Suite 106,</b></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b><u>Hanover, Maryland 21076</u></b></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center>(Address of Principal Executive Offices)</p> <p style=MARGIN:0px align=center><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b><u>(443) 776-3133</u></b></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center>(Registrant&#146;s Telephone Number, Including Area Code)</p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center><b><u>___________</u></b></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=center>(Former Name or Former Address, if Changed Since Last Report)</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=justify>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:</p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; PADDING-LEFT:24px; FONT-SIZE:12pt" align=justify>[ &nbsp;] &nbsp;Written communications pursuant to Rule 425 under the Securities Act</p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; PADDING-LEFT:24px; FONT-SIZE:12pt" align=justify>[ &nbsp;] &nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act</p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; PADDING-LEFT:24px; FONT-SIZE:12pt" align=justify>[ &nbsp;] &nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act</p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; PADDING-LEFT:24px; FONT-SIZE:12pt" align=justify>[ &nbsp;] &nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br><br></p> <hr size=1 noshade style="MARGIN-BOTTOM:9px; PADDING-TOP:9px"> <p style="PAGE-BREAK-BEFORE:always; MARGIN:0px" align=justify><br></p> <p style="MARGIN-TOP:0px; WIDTH:96px; MARGIN-BOTTOM:-2px; FLOAT:left; FONT-SIZE:11pt"><b>Item 4.01</b></p> <p style="TEXT-INDENT:-2px; MARGIN:0px; FONT-SIZE:11pt" align=justify><b>Changes in Registrant&#146;s Certifying Accountant</b></p> <p style="MARGIN:0px; CLEAR:left" align=justify><br></p> <p style="TEXT-INDENT:48px; MARGIN:0px; FONT-SIZE:11pt" align=justify>On October 31, 2017, (the &#147;Dismissal Date&#148;) the Board of Directors of Processa Pharmaceuticals, Inc., formerly known as Heatwurx, Inc., (the &#147;Company&#148;), dismissed Pritchett, Siler &amp; Hardy, P.C. (&#147;Pritchett&#148;) as its independent registered public accounting firm. The report of Pritchett on the Company&#146;s consolidated financial statements for the year ended December 31, 2016 and 2015 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle, other than to indicate that there was substantial doubt as to the Company&#146;s ability to continue as a going concern.</p> <p style=MARGIN:0px align=justify><br></p> <p style="TEXT-INDENT:48px; MARGIN:0px; FONT-SIZE:11pt" align=justify>During the year ended December 31, 2016 and through the Dismissal Date, there have been no disagreements with Pritchett 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 Pritchett would have caused them to make reference thereto in their report on the financial statements. During the year ended December 31, 2016 and through the Dismissal Date, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K of the Securities Exchange Act of 1934, as amended.</p> <p style=MARGIN:0px align=justify><br></p> <p style="TEXT-INDENT:48px; MARGIN:0px; FONT-SIZE:11pt" align=justify>The Company provided a copy of the foregoing disclosures to Pritchett prior to the date of the filing of this Current Report on Form 8-K and requested that Pritchett furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements in this report. A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.</p> <p style=MARGIN:0px align=justify><br></p> <p style="TEXT-INDENT:48px; MARGIN:0px; FONT-SIZE:11pt" align=justify>On October 31, 2017 (the &#147;Engagement Date&#148;), the Company engaged BD &amp; Co. (&#147;BD&#148;), as its new independent registered public accounting firm. The engagement of BD was approved by the Company&#146;s Board of Directors on October 31, 2017. During the years ended December 31, 2016 and 2017 and through the Engagement Date, we did not consult with BD regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company&#146;s financial statements by BD, in either case where written or oral advice provided by BD would be an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).</p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN-TOP:0px; WIDTH:96px; MARGIN-BOTTOM:-2px; FLOAT:left; FONT-SIZE:11pt"><b>Item 9.01</b></p> <p style="TEXT-INDENT:-2px; MARGIN:0px; FONT-SIZE:11pt" align=justify><b>Financial Statements and Exhibits.</b></p> <p style="MARGIN:0px; CLEAR:left" align=justify><br></p> <table bordercolor=transparent style="MARGIN-TOP:0px; FONT-SIZE:10pt" cellpadding=0 cellspacing=0> <tr height=0 style=FONT-SIZE:0px> <td width=96> <td width=521 /> </tr><tr> <td width=96 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:11pt" align=justify><b>Exhibit No.</b></p></td> <td width=521 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:11pt" align=justify><b>Description</b></p></td></tr> <tr> <td width=96 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; FONT-SIZE:11pt; PADDING-TOP:0px">&nbsp;</p></td> <td width=521 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; FONT-SIZE:11pt; PADDING-TOP:0px">&nbsp;</p></td></tr> <tr> <td width=96 style="BACKGROUND-COLOR:#dbe5f1; MARGIN-TOP:0px" valign=top><p style="MARGIN:0px; FONT-SIZE:11pt" align=justify>16.1</p></td> <td width=521 style="BACKGROUND-COLOR:#dbe5f1; MARGIN-TOP:0px" valign=top><p style="MARGIN:0px; FONT-SIZE:11pt" align=justify>Letter from Pritchett, Siler &amp; Hardy, P.C. dated November 1, 2017 to the Securities and Exchange Commission</p></td></tr></table> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px><br><br></p> <p style="MARGIN:0px; FONT-SIZE:8pt" align=center>2</p> <p style=MARGIN:0px><br></p> <hr size=1 noshade style="MARGIN-BOTTOM:9px; PADDING-TOP:9px"> <p style="PAGE-BREAK-BEFORE:always; MARGIN:0px"><br></p> <p style="MARGIN:0px; FONT-SIZE:11pt" align=center><b>SIGNATURES</b></p> <p style=MARGIN:0px align=justify><br></p> <p style="TEXT-INDENT:48px; MARGIN:0px; FONT-SIZE:11pt" align=justify>Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p> <p style=MARGIN:0px align=justify><br></p> <table bordercolor=transparent style="MARGIN-TOP:0px; FONT-SIZE:10pt" cellpadding=0 cellspacing=0 align=center> <tr height=0 style=FONT-SIZE:0px> <td width=302> <td width=314 /> </tr><tr> <td width=302 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=314 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:11pt" align=justify><b>Heatwurx, Inc.</b></p></td></tr> <tr> <td width=302 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; FONT-SIZE:11pt; PADDING-TOP:0px">&nbsp;</p></td> <td width=314 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; FONT-SIZE:11pt; PADDING-TOP:0px">&nbsp;</p></td></tr> <tr> <td width=302 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; FONT-SIZE:11pt; PADDING-TOP:0px">&nbsp;</p></td> <td width=314 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; FONT-SIZE:11pt; PADDING-TOP:0px">&nbsp;</p></td></tr> <tr> <td width=302 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:11pt" align=justify>Date: &nbsp;November 1, 2017</p></td> <td width=314 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:11pt" align=justify>By &nbsp;<i><u>/s/ David Young</u></i></p></td></tr> <tr> <td width=302 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; FONT-SIZE:11pt; PADDING-TOP:0px">&nbsp;</p></td> <td width=314 style=MARGIN-TOP:0px valign=top> <p style="MARGIN:0px; FONT-SIZE:11pt" align=justify>David Young</p> <p style="MARGIN:0px; FONT-SIZE:11pt" align=justify>Chief Executive Officer</p></td></tr></table> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br><br></p> <p style="MARGIN:0px; FONT-SIZE:8pt" align=center>3</p> <p style=MARGIN:0px><br></p></body>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>hwux_ex161.htm
<DESCRIPTION>LETTER FROM CPA
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<head><title>ex-16.1</title> </head> <body style="MARGIN-TOP:0px; FONT-FAMILY:'Times New Roman'; COLOR:#000000; FONT-SIZE:10pt"> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:12px"><br></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:12px; FONT-SIZE:11pt" align=right><b>Exhibit 16.1</b></p> <p style="MARGIN:0px; FONT-SIZE:12pt">November 1, 2017</p> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt">Securities and Exchange Commission</p> <p style="MARGIN:0px; FONT-SIZE:12pt">100 F Street, NE</p> <p style="MARGIN:0px; FONT-SIZE:12pt">Washington, D.C. 20549</p> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt" align=justify>The firm of <font style=BACKGROUND-COLOR:#ffffff>Pritchett, Siler and Hardy PC&nbsp;</font>has read the Company's statements included under Item 4.01 of its Form 8-K dated October 31, 2017 and agree with such statements as they pertain to our firm. &nbsp;We have no basis to agree or disagree with any other statement included therein.</p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt">Very truly yours,</p> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt"><font style=BACKGROUND-COLOR:#ffffff><i><u>/s/ Pritchett, Siler and Hardy PC&nbsp;</u></i></font></p> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; FONT-SIZE:12pt"><font style=BACKGROUND-COLOR:#ffffff>Pritchett, Siler and Hardy PC&nbsp;</font></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:13px"><br></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:12px"><br></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:12px"><br><br></p></body>
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