UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): June 324, 2019

VERTICAL COMPUTER SYSTEMS, INC.

(Exact name of registrant as specified in its charter)

Delaware	000-28685	65-0393635
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(I.R.S. Employer Identification No.)

101 West Renner Road, Suite 200, Richardson, Texas 75082

(Address of principal executive offices (zip code))

(972) 437-5200

(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:

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

☐		Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

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

☐		Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common Stock		VCSY		OTC

Indicate by check mark whether the registrant is an emerging growth company as defined in as defined in [sic] Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 8 4.01. ~~Other~~Changes ~~Events~~in Registrant’s Certifying Accountant.

~~Vertical Computer Systems, Inc.~~ (~~the “Company”~~i) ~~hereby is providing notice that the Company is changing the proposed date~~ Effective ~~of its annual meeting of stockholders. In lieu of holding the annual meeting of stockholders on~~ June 1824, 2019, ~~the Company will conduct its 2019 annual meeting of stockholders on Tuesday~~MaloneBailey, ~~October~~LLP 15(“MaloneBailey”), ~~2019~~resigned ~~at 11~~as ~~a.m. CDT in Richardson, Texas. The proxy statement containing~~ the ~~meeting~~independent ~~details~~certified ~~and~~public ~~admission~~accountants ~~procedures~~of isVertical Computer ~~expected~~Systems, toInc. ~~be available no later than~~ (the ~~third~~ ~~week~~“Registrant”). inMaloneBailey’s ~~September~~resignation ~~2019~~letter towas ~~shareholders~~dated ofJune ~~record as of September 16~~24, 2019.

~~SIGNATURE~~ (ii) MaloneBailey’s report on the Registrant’s financial statements for the fiscal year ended December 31, 2017 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified as to audit scope or accounting principles. However, MaloneBailey’s report did include a paragraph regarding the Registrant's ability to continue as a going concern for the fiscal year ended December 31, 2017.

~~Pursuant~~(iii) The decision to change accountants was not recommended or approved by the ~~requirements~~board of directors of the ~~Securities~~Registrant ~~Exchange~~or ~~Act~~the audit committee of ~~1934,~~ the ~~registrant~~board ~~has~~of ~~duly~~directors ~~caused~~of ~~this~~the ~~report~~Registrant, toas beMaloneBailey ~~signed~~resigned. onThe ~~its~~Registrant’s ~~behalf~~board of directors will continue byto recommend and approve the ~~undersigned~~engagement ~~hereunto~~of ~~duly~~any ~~authorized~~new accountant.

~~Vertical~~(iv) During the ~~Computer~~Registrant’s ~~Systems~~two most recent fiscal years (the years ended December 31, ~~Inc~~2017 and 2018) and subsequent interim periods (from January 1, 2019 through the date of MaloneBailey’s resignation), there were no disagreements on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to MaloneBailey’s satisfaction, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. During the Registrant’s two most recent fiscal years (the years ended December 31, 2017 and 2018) and subsequent interim periods (from January 1, 2019 through the date of MaloneBailey’s resignation), MaloneBailey did not advise the Registrant of any of the matters identified in paragraph (a)(1)(iv) of Item 304 of Regulation S-K. except MaloneBailey advised the Registrant that it identified material weaknesses in the Registrant’s internal control over financial reporting, including a lack of internal control over the authorization and approval of expenditures and a lack of a documented policy for the identification, approval and disclosure of related party transactions as well as material weaknesses that have been previously disclosed by management in the Registrant’s Form 10-K for the period ended December 31, 2017, which included an over-reliance upon independent financial reporting consultants for review of critical accounting areas and disclosure of material non-standard transactions, a lack of sufficient segregation of duties, a lack of control procedures that include multiple levels of supervision and review, and consolidation and currency translations are performed manually. The Registrant is in the process of evaluating all material weaknesses that have been identified and, accordingly, will take all appropriate remedial action when reasonably practicable to address these matters.

Date: June 3, 2019	By: /s/ Richard Wade
	Richard Wade
	President/CEO

Item 9.01. Financial Statements and Exhibits.

(a) Not applicable

(b) Not applicable

Exhibit Number	Description	Location
Exhibit 99.1	Consent Letter dated July 1, 2019 from MaloneBailey, LLP	Provided herewith

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.

Date: July 1, 2019	Vertical Computer Systems, Inc.

	By:	/s/ Richard Wade
	Name:	Richard Wade
	Title:	President and Chief Executive Officer

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