SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
_________________________
FORM
8-K
_________________________
CURRENT
REPORT UNDER SECTION 13 OR 15 (d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
_________________________
Date of
Report (Date of earliest event reported): April 8, 2005
MC
SHIPPING INC.
(Exact
name of the registrant as specified in its charter)
_________________________
|
LIBERIA |
1-10231 |
98-0101881 | ||
|
(State
or other jurisdiction |
(Commission |
(I.R.S.
Employer | ||
|
of
incorporation or organization) |
File
Number) |
Identification
No.) |
_________________________
Richmond
House, 12 Par-la-ville Road, Hamilton HM CX. Bermuda
(Address
of principal executive offices)
_________________________
441-295-7933
(Registrant's
telephone number, including area code)
_________________________
Not
Applicable
(former
name or former address, if changed since last report)
_________________________
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):
|
o |
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425) |
|
o |
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12) |
|
o |
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b)) |
|
o |
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c)) |
_________________________
Item
4.01 (b)
The firm
of Moore Stephens Hays LLP has been selected by the Company's Audit Committee
and engaged as of April 8, 2005 as the independent registered public accounting
firm for the Company for the year ending December 31, 2005. Prior to being
selected as the Company's independent registered public accounting firm, Moore
Stephens was engaged to conduct a review of the Company's internal controls over
financial reporting which consisted of a review of existing documentation and
procedures. A report was presented to the Board of Directors of the Company in
December 2004. Neither this firm nor any of its employees or affiliates has any
direct or indirect financial interest in the Company.
During
the two most recent fiscal years ended December 31, 2004 and 2003, and through
April 8, 2005, neither we, nor anyone acting on our behalf, consulted with Moore
Stephens Hays LLP regarding either: (i) the application of accounting principles
to a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on our financial statements, and neither a
written report was provided to us nor oral advice was provided that Moore
Stephens Hays LLP concluded was an important factor considered by us in reaching
a decision as to accounting, auditing or financial reporting issue; or (ii) any
matter that was either the subject of a disagreement (as defined in paragraph
304(a) (1) (iv) of Regulation S-K) or a reportable event (as defined in
paragraph 304(a) (1) (v) of Regulation S-K).
Moore
Stephens Hays LLP has reviewed the disclosure required by Item 304 (a) before it
was filed with the Commission and has been provided an opportunity to furnish
the Company with a letter addressed to the Commission containing any new
information, clarification of the Company's expression of its views, or the
respects in which it does not agree with the statements made by the Company in
response to Item 304 (a). Moore Stephens Hays LLP did not furnish a letter to
the Commission.
_________________________
Pursuant
to the Securities Exchange Act of 1934, the registrant has duly caused this
report to be signed on its behalf by the undersigned thereunto duly
authorized.
|
MC SHIPPING INC. | ||
| |
| |
| Date : April 8, 2005 | /S/ A.S. CRAWFORD | |
| Antony S. Crawford | ||
| Chief Executive Officer | ||
| (Principal Executive Officer) | ||