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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/14/17 Akoustis Technologies, Inc. 10-Q 12/31/16 70:3.9M S2 Filings LLC/FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 235K
7: EX-10.10 Material Contract HTML 91K
8: EX-10.11 Material Contract HTML 79K
9: EX-10.12 Material Contract HTML 68K
2: EX-10.2 Material Contract HTML 58K
3: EX-10.6 Material Contract HTML 195K
4: EX-10.7 Material Contract HTML 185K
5: EX-10.8 Material Contract HTML 123K
6: EX-10.9 Material Contract HTML 80K
10: EX-18 Letter re: Change in Accounting Principles HTML 20K
11: EX-31.1 Certification -- §302 - SOA'02 HTML 25K
12: EX-31.2 Certification -- §302 - SOA'02 HTML 25K
13: EX-32.1 Certification -- §906 - SOA'02 HTML 21K
14: EX-32.2 Certification -- §906 - SOA'02 HTML 21K
21: R1 Document and Entity Information HTML 46K
22: R2 Condensed Consolidated Balance Sheets (Unaudited) HTML 87K
23: R3 Condensed Consolidated Balance Sheets (Unaudited) HTML 37K
(Parenthetical)
24: R4 Condensed Consolidated Statements of Operations HTML 50K
(Unaudited)
25: R5 Condensed Consolidated Statement of Changes in HTML 51K
Stockholders' Equity (Unaudited)
26: R6 Condensed Consolidated Statements of Cash Flows HTML 94K
(Unaudited)
27: R7 Organization HTML 29K
28: R8 Liquidity and Management Plans HTML 25K
29: R9 Summary of significant accounting policies HTML 41K
30: R10 Property and equipment HTML 35K
31: R11 Intangible assets HTML 37K
32: R12 Accounts payable and accrued expenses HTML 29K
33: R13 Derivative Liabilities HTML 61K
34: R14 Stockholders' Equity HTML 71K
35: R15 Commitments HTML 26K
36: R16 Related Party Transactions HTML 26K
37: R17 Subsequent Events HTML 29K
38: R18 Summary of significant accounting policies HTML 59K
(Policies)
39: R19 Summary of significant accounting policies HTML 26K
(Tables)
40: R20 Property and equipment (Tables) HTML 32K
41: R21 Intangible assets (Tables) HTML 37K
42: R22 Accounts payable and accrued expenses (Tables) HTML 29K
43: R23 Derivative Liabilities (Tables) HTML 56K
44: R24 Stockholders' Equity (Tables) HTML 66K
45: R25 Commitments (Tables) HTML 24K
46: R26 Organization (Details Narrative) HTML 51K
47: R27 Liquidity and Management Plans (Details Narrative) HTML 32K
48: R28 Summary of significant accounting policies HTML 28K
(Details)
49: R29 Summary of significant accounting policies HTML 25K
(Details Narrative)
50: R30 Property and equipment (Details) HTML 48K
51: R31 Property and equipment (Details Narrative) HTML 29K
52: R32 Intangible assets (Details) HTML 34K
53: R33 Intangible assets (Details 1) HTML 35K
54: R34 Intangible assets (Details Narrative) HTML 22K
55: R35 Accounts payable and accrued expenses (Details) HTML 36K
56: R36 Derivative Liabilities (Details) HTML 36K
57: R37 Derivative Liabilities (Details 1) HTML 29K
58: R38 Derivative Liabilities (Details 2) HTML 33K
59: R39 Derivative Liabilities (Details Narrative) HTML 43K
60: R40 Stockholders' Equity (Details) HTML 32K
61: R41 Stockholders' Equity (Details 1) HTML 47K
62: R42 Stockholders' Equity (Details 2) HTML 64K
63: R43 Stockholders' Equity (Details Narrative) HTML 63K
64: R44 Commitments (Details) HTML 27K
65: R45 Commitments (Details Narrative) HTML 25K
66: R46 Related Party Transactions (Details Narrative) HTML 46K
67: R47 Subsequent Events (Details) HTML 90K
69: XML IDEA XML File -- Filing Summary XML 106K
68: EXCEL IDEA Workbook of Financial Reports XLSX 52K
15: EX-101.INS XBRL Instance -- akts-20161231 XML 873K
17: EX-101.CAL XBRL Calculations -- akts-20161231_cal XML 123K
18: EX-101.DEF XBRL Definitions -- akts-20161231_def XML 378K
19: EX-101.LAB XBRL Labels -- akts-20161231_lab XML 642K
20: EX-101.PRE XBRL Presentations -- akts-20161231_pre XML 554K
16: EX-101.SCH XBRL Schema -- akts-20161231 XSD 100K
70: ZIP XBRL Zipped Folder -- 0001615774-17-000605-xbrl Zip 79K
Exhibit 18
Akoustis Technologies, Inc.
9805 Northcross Center Court, Suite H
Ladies and Gentlemen:
We are providing this letter for your inclusion as an exhibit to your Form 10-Q filing pursuant to Item 601 of Regulation S-K.
We have been furnished with a copy of the quarterly report on Form 10-Q of Akoustis Technologies, Inc. (the Company) for the three and six months ended December 31, 2016, and have read the Company’s statements contained in Note 3 to the condensed consolidated financial statements included therein. As stated in Note 3, the Company changed its accounting policy for the recognition of government grants. In accordance with your request, we have reviewed and discussed with Company officials the circumstances, judgments and conclusions upon which the decision to make this change in the method of accounting was based.
We have not audited any financial statements of the Company as of any date or for any period subsequent to June 30, 2016, nor have we audited the information set forth in the aforementioned Note 3 to the condensed consolidated financial statements; accordingly, we do not express an opinion concerning the factual information contained therein.
With regard to the aforementioned accounting change, authoritative criteria have not been established for evaluating the preferability of one acceptable method of accounting over another acceptable method. However, for purposes of the Company’s compliance with the requirements of the Securities and Exchange Commission, we are furnishing this letter.
Based on our review and discussion, with reliance on management’s stated reasons and judgements, we concur that the newly adopted method of accounting is preferable in the Company’s circumstances.
Very truly yours,
/s/ Marcum LLP
New York, NY
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 2/14/17 | |||
| For Period end: | 12/31/16 | |||
| 6/30/16 | 10-KT | |||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 9/06/23 Akoustis Technologies, Inc. 10-K 6/30/23 105:8.3M EdgarAgents LLC/FA 9/12/22 Akoustis Technologies, Inc. 10-K 6/30/22 110:8.3M EdgarAgents LLC/FA 8/30/21 Akoustis Technologies, Inc. 10-K 6/30/21 93:7.4M EdgarAgents LLC/FA 8/21/20 Akoustis Technologies, Inc. 10-K 6/30/20 89:5.2M EdgarAgents LLC/FA |