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Aspen Group, Inc. – ‘8-K’ for 3/13/12 – ‘EX-16.1’

On:  Monday, 3/19/12, at 4:55pm ET   ·   For:  3/13/12   ·   Accession #:  1354488-12-1232   ·   File #:  333-165685

Previous ‘8-K’:  ‘8-K’ on / for 3/5/12   ·   Next:  ‘8-K’ on 3/23/12 for 3/22/12   ·   Latest:  ‘8-K’ on 5/22/23 for 5/15/23   ·   5 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/19/12  Aspen Group, Inc.                 8-K:2,4,5,9 3/13/12   42:3.6M                                   Issuer Direct/FA

Current Report   —   Form 8-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                      HTML    519K 
 2: EX-2.1      Plan of Acquisition, Reorganization, Arrangement,   HTML     20K 
                Liquidation or Succession                                        
 3: EX-2.2      Plan of Acquisition, Reorganization, Arrangement,   HTML    109K 
                Liquidation or Succession                                        
 4: EX-2.3      Agreement and Plan of Merger                        HTML     37K 
 5: EX-2.4      Articles of Merger                                  HTML     44K 
 6: EX-2.5      Certificate of Merger                               HTML     43K 
 7: EX-3.1      Certificate of Incorporation                        HTML     41K 
 8: EX-3.2      Articles of Incorporation/Organization or Bylaws    HTML    110K 
 9: EX-3.3      Certificate of Incorporation                        HTML     19K 
10: EX-3.4      Articles of Amendment                               HTML     18K 
11: EX-10.1     Mathews Employment Agreement                        HTML     90K 
20: EX-10.10    Pledge Agreement                                    HTML     47K 
21: EX-10.11    Pledge Agreement                                    HTML     52K 
22: EX-10.12    Pledge Agreement Letter                             HTML     22K 
23: EX-10.13    Equity Incentive Plan                               HTML     78K 
24: EX-10.14    Employee Non-Qualified Stock Option Agreement       HTML     67K 
25: EX-10.15    Employee Non-Qualified Stock Option Agreement       HTML     63K 
26: EX-10.16    Stock Pledge Agreement (2)                          HTML     20K 
27: EX-10.17    Amendment of Mathews Employment Agreement           HTML     17K 
28: EX-10.18    Amendment of Powerd Employment Agreement            HTML     17K 
12: EX-10.2     Garrity Employment Agreement                        HTML     77K 
13: EX-10.3     Powers Employment Agreement                         HTML     92K 
14: EX-10.4     Siegel Employment Agreement                         HTML     84K 
15: EX-10.5     Williams Employment Agreement                       HTML     99K 
16: EX-10.6     Spada Agreement                                     HTML     55K 
17: EX-10.7     Consulting Agreement                                HTML     43K 
18: EX-10.8     Lock-Up Spada                                       HTML     23K 
19: EX-10.9     Lock-Up                                             HTML     20K 
30: EX-99.1     Aspen University Inc. and Subsidiary Index to       HTML    389K 
                Consolidated Financial Statements                                
31: EX-99.2     Unaudited Pro Forma Combined Financial Statements   HTML    152K 
29: EX-16.1     Lake Associates, CPA's LLC - Former Auditor         HTML     14K 
41: R1          Document and Entity Information                     HTML     25K 
38: R2          Pro Forma Combined Balance Sheet                    HTML    126K 
40: R3          Pro Forma Combined Statement of Operations          HTML     76K 
42: XML         IDEA XML File -- Filing Summary                      XML     20K 
37: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS     19K 
34: EX-101.CAL  XBRL Calculations -- aspu-20111231_cal               XML     62K 
32: EX-101.INS  XBRL Instance -- aspu-20111231                       XML     50K 
35: EX-101.LAB  XBRL Labels -- aspu-20111231_lab                     XML    132K 
36: EX-101.PRE  XBRL Presentations -- aspu-20111231_pre              XML     82K 
33: EX-101.SCH  XBRL Schema -- aspu-20111231                         XSD     25K 
39: ZIP         XBRL Zipped Folder -- 0001354488-12-001232-xbrl      Zip     13K 


‘EX-16.1’   —   Lake Associates, CPA’s LLC – Former Auditor


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 C:   C:   C: 
Exhibit 16.1

March 15, 2012


Office of the Chief Accountant
Securities & Exchange Commission
100 F Street, N.E.
Washington, DC  20549

Re:            Aspen Group, Inc. (formerly Elite Nutritional Brands, Inc.)


We have read the disclosures of Aspen Group, Inc. included under Item 4.01 of Form 8-K, with respect to our firm’s dismissal as the registered independent accounting firm of Aspen Group, Inc. that occurred on March 15, 2012.  We agree with the statements made in response to that Item insofar as they relate to our firm.
 

 
Very Truly Yours,


/s/ Lake Associates, CPA’s LLC

Lake Associates, CPA’s LLC 
 
 
1
 
 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing    Date    Other Filings
Filed on:3/19/12
3/15/12
For Period end:3/13/128-K/A
 List all Filings 


5 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/27/12  SEC                               UPLOAD10/21/17    1:33K  Aspen Group, Inc.
 8/30/12  SEC                               UPLOAD10/21/17    1:41K  Aspen Group, Inc.
 7/24/12  SEC                               UPLOAD10/21/17    1:84K  Aspen Group, Inc.
 5/17/12  SEC                               UPLOAD10/21/17    1:52K  Aspen Group, Inc.
 4/13/12  SEC                               UPLOAD10/21/17    1:70K  Aspen Group, Inc.
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Filing Submission 0001354488-12-001232   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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