SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13A-16 OR 15D-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934
Date of Report: May 14, 2019
Commission File Number: 001-34104
NAVIOS MARITIME ACQUISITION CORPORATION
7 Avenue de Grande Bretagne, Office 11B2
Monte Carlo, MC 98000 Monaco
(Address of Principal Executive Offices)
Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:
☒ Form 20-F ☐ Form 40-F
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):
Yes ☐ No ☒
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):
Yes ☐ No ☒
Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934:
Yes ☐ No ☒
Change in Registrants Certifying Accountant
On April 30, 2019, the Board of Directors of Navios Maritime Acquisition Corporation (Navios or the Company) dismissed PricewaterhouseCoopers S.A. (PwC) as its independent registered public accounting firm.
The reports of PwC on Navios consolidated financial statements for the fiscal years ended December 31, 2017 and 2018 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
During the fiscal years ended December 31, 2017 and 2018, and the subsequent interim period from January 1, 2019 through the date of termination, (i) Navios did not have disagreements with PwC 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 PwC, would have caused PwC to make reference to the subject matter of the disagreements in connection with its reports on the consolidated financial statements for such years, and (ii) there were no reportable events as defined in Item 16F(a)(1)(v) of Form 20-F.
Navios provided PwC with a copy of this Form 6-K prior to its filing with the U.S. Securities and Exchange Commission (SEC) and requested that PwC furnish it with a letter addressed to the SEC stating whether it agrees with the above statements. A copy of PwCs letter, dated May 14, 2019, is attached as Exhibit 16.1 to this Form 6-K.
On April 30, 2019, the Board of Directors of Navios engaged Ernst & Young (Hellas) Certified Auditors-Accountants S.A. (Ernst & Young) as Navios new independent registered public accounting firm. In connection with the audits of the Companys financial statements for each of the fiscal years ended December 31, 2017 and 2018, and through April 30, 2019, neither Navios nor anyone on its behalf has consulted with Ernst & Young on the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on Navios financial statements, or any matter that was the subject of a disagreement, as that term is defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions to Item 16F of Form 20-F, or a reportable event, as that term is defined in Item 16F(a)(1)(v) of Form 20-F.
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, thereunto duly authorized.
|NAVIOS MARITIME ACQUISITION CORPORATION|
|Date: May 14, 2019||
|Chairman and Chief Executive Officer|
Letter from PricewaterhouseCoopers S.A., dated May 14, 2019.
May 14, 2019
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
We have read the statements made by Navios Maritime Acquisition Corporation (copy attached), which we understand will be furnished to the Securities and Exchange Commission as part of Form 6-K of Navios Maritime Acquisition Corporation dated May 14, 2019. We agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ PricewaterhouseCoopers S.A.