UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT ~~PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934~~

~~Date~~ Pursuant ofto ~~Report~~Section 13 or 15(~~Date~~d) of ~~earliest event reported): November 26, 2018~~the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): May 11^th, 2020

ALTERNATIVE INVESTMENT CORPORATION

(Exact name ~~Name~~ of ~~Registrant~~registrant as ~~Specified~~specified in ~~Charter~~its charter)

Nevada		001-34858		98-0568076
(State of Incorporation)		(Commission File Number)		(IRS ~~Employer Identification No.~~EIN)

150 East 52nd ~~Street, New York, NY 10022 (Address of Principal Executive Offices) (Zip Code)~~St

~~Registrant’s~~New ~~telephone number~~York, NY ~~including area code: (917) 480-1169~~10022

(Address of principal executive offices) (Zip Code)

(917) 480-1169

(Registrant’s telephone number, including area code)

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:

o¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

~~Written~~¨ ~~communications~~Soliciting material pursuant to Rule ~~425~~14a-12 under the ~~Securities~~Exchange Act (17 CFR ~~230~~240.~~425~~14a-12)

o¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

~~Soliciting~~¨ ~~material~~Pre-commencement communications pursuant to Rule ~~14a~~13e-124(c) under the Exchange Act (17 CFR 240.~~14a~~13e-124(c))

oForward-Looking Statements

~~Pre~~This communication contains “forward-~~commencement~~looking ~~communications~~statements”. ~~pursuant~~All tostatements ~~Rule~~other ~~14d~~than statements of historical fact contained in this report are forward-2looking statements within the meaning of Section 27A of the United States Securities Act of 1933, as amended (bthe “Securities Act”), ~~under~~and Section 21E of the United States Securities Exchange Act of 1934, as amended (17the ~~CFR~~“Exchange ~~240~~Act”).~~14d~~ Forward-~~2(b))~~looking statements usually relate to future events and anticipated revenues, earnings, cash flows or other aspects of our operations or operating results. Forward-looking statements are often identified by the words “believe,” “expect,” “anticipate,” “plan,” “intend,” “foresee,” “should,” “would,” “could,” “may,” “estimate,” “outlook” and similar expressions, including the negative thereof. The absence of these words, however, does not mean that the statements are not forward-looking. These forward-looking statements are based on our current expectations, beliefs and assumptions concerning future developments and business conditions and their potential effect on us. While management believes that these forward-looking statements are reasonable as and when made, there can be no assurance that future developments affecting us will be those that we anticipate.

oItem 9.01 Financial Statements

~~Pre~~Alternative Investments Corporation (AIKO) (the “Company”) cannot file its 2020 Q2 10Q by the May 14, 2020 deadline. On the basis of the March 25 SEC Order, the Company will be using the full extension allowance of 45 days. The basis for this is that COVID-~~commencement~~19 ~~communications~~has ~~pursuant~~had a very real and tangible impact on the Company’s ability to ~~Rule~~file ~~13e-4~~on time. The Company’s office remains effectively closed and inaccessible due to New York Governor Andrew Cuomo’s “New York on PAUSE” executive order (c“Government Emergency Order”), making ~~under~~use of the ~~Exchange~~office ~~Act~~as ~~(17~~intended ~~CFR~~impossible ~~240~~as of March 22, 2020.~~13e~~ The Company has been unable to maintain up to date banking, bookkeeping and accounting operations. Notwithstanding the current circumstances, the Company is confident that it will be able within the 45-~~4(c))~~day extension window.

~~Item 4.01.~~SIGNATURES

~~Changes~~Pursuant into the requirements of the Securities Exchange Act of 1934, the Registrant’s ~~Certifying~~has ~~Accountant~~duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

~~(a)~~Date: May 14th, 2020

~~Previous~~ALTERNATIVE ~~Independent~~INVESTMENT ~~Accounting~~CORPORATION ~~Firm~~By: /s/ Antonio Treminio Name: Antonio Treminio Title: Director, CEO

On November 26, 2018, Alternative Investment Corporation (“we,” “our,” “us” or the “Company”) was informed by Green & Company, CPAs (“Green & Company”), our prior independent registered public accounting firm, that Haynie & Company ("H&C") acquired certain assets of Green & Company. As a result of the acquisition, on November 26, 2018, Green & Company resigned as the independent public accounting firm of the Company.2

The reports of Green & Company on the Company’s financial statements for the two most recent fiscal years did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the two most recent fiscal years and through November 26, 2018, (i) there were no disagreements between the Company and Green & Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Green & Company, would have caused Green & Company to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements for such years, and (ii) Green & Company did not advise us of any of the events requiring reporting in this Current Report on Form 8-K under Item 304(a)(1)(v) of Regulation S-K.

The Company provided Green & Company with a copy of the foregoing disclosures and requested that Green & Company furnish us with a letter addressed to the Securities and Exchange Commission stating whether or not Green & Company agrees with the disclosures. A copy of such letter, dated December 3, 2018, is attached as Exhibit 16.1.

(b)

New Independent Accounting Firm

Effective December 1, 2018, we engaged H&C to serve as our independent registered public accounting firm for the year ending September 30, 2018. The engagement of H&C was approved by our Audit Committee.

During the Company’s two most recent fiscal years and through December 1, 2018, neither we nor anyone acting on our behalf consulted with H&C 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 nor oral advice was provided to the Company that H&C concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01

Financial Statements and Exhibits.

(a)

Exhibits.

Exhibit No.		Description
16.1		Letter to the Securities and Exchange Commission from Green & Company, CPAs regarding the matters disclosed in Item 4.01 of this Current Report on Form 8-K

SIGNATURES

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.

December 3, 2018

ALTERNATIVE INVESTMENT CORPORATION By: /s/ Antonio Treminio Name: Antonio Treminio Title: Director, CEO

Filing Compare · Alternative Investment Corp