Form 8-K - Current report
June 11 2024 - 5:13PM
Edgar (US Regulatory)
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2024-06-05
2024-06-05
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
Amendment
No.
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 5, 2024
Laser
Photonics Corporation
(Exact
name of registrant as specified in its charter)
Delaware |
|
001-41515 |
|
84-3628771 |
(State
of other jurisdiction |
|
(Commission |
|
(IRS
Employer |
of
incorporation) |
|
File
Number) |
|
Identification
No.) |
1101
N. Keller Rd. |
|
|
Suite
G |
|
|
Orlando,
FL |
|
32810 |
(Address
of principal executive offices) |
|
(Zip
Code) |
Registrant’s
telephone number, including area code: (407) 804-1000
(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):
☐ |
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)) |
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common
Stock |
|
LASE |
|
The
Nasdaq Stock Market LLC |
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
4.01. |
Changes
in Registrant’s Certifying Accountant. |
(a) |
Resignation
of Independent Registered Public Accounting Firm |
On
June 5, 2024, Laser Photonics Corporation (the “Company”) was notified by Fruci & Associates II, PLLC (“Fruci”)
of its decision to resign as the Company’s independent registered accounting firm, effective as of such date.
The
reports of Fruci on the Company’s consolidated financial statements for the two most recently completed fiscal years ended December
31, 2023 and 2022 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope, or accounting principles, except that Fruci’s audit report on the Company’s consolidated financial statements
as of and for the fiscal years ended December 31, 2023 and 2022 included an explanatory paragraph indicating that there was substantial
doubt about the Company’s ability to continue as a going concern.
During
the Company’s two most recently completed fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through
the date of resignation, there were no disagreements between the Company and Fruci 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 Fruci, would
have caused Fruci to make reference to the subject matter of the disagreements in connection with its audit reports on the Company’s
consolidated financial statements. During the Company’s two most recently completed fiscal years ended December 31, 2023 and 2022
and the subsequent interim period through the date of resignation, there were no “reportable events” (as defined in Item
304(a)(1)(v) of Regulation S-K), other than the Company’s Form 10-Q for the fiscal quarter ended March 31, 2024, was inadvertently
filed with the Securities Exchange Commission on May 15, 2024 prior to Fruci having had the opportunity to complete its review, accordingly,
the unaudited interim financial information presented in the original filing was not reviewed by the Company’s outside independent
accounting firm as required by the rules of the Securities and Exchange Commission. The Company subsequently filed an amended Form 10-Q
with the Securities Exchange Commission on May 21, 2024 to reflect certain revisions to the Notes to Financial Statements and Management’s
Discussion and Analysis of Financial Condition and Results of Operations, among other changes and containing the required disclosure
regarding the deficiency in the original filing.
The
Company provided Fruci with a copy of this report on Form 8-K in accordance with Item 304(a) of Regulation S-K prior to its filing with
the Securities and Exchange Commission and requested that Fruci furnish the Company with a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A
copy of the letter from Fruci is filed as Exhibit 16.1 hereto.
New
Certifying Accountant
The
Company is currently in the process of selecting a new independent registered public accounting firm.
Item 9.01 |
Financial Statements and Exhibits. |
(d)
The following exhibits are being filed 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 thereunto duly authorized.
Date:
June 11, 2024 |
Laser Photonics Corporation |
|
|
|
|
By: |
/s/
Wayne Tupuola |
|
|
Wayne
Tupuola |
|
|
CEO |
Exhibit
16.1
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