Form 8-K - Current report
May 21 2024 - 5:22PM
Edgar (US Regulatory)
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2024-05-15
2024-05-21
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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 of Report (Date of earliest event reported) |
May
15, 2024 |
Specificity, Inc. |
(Exact name of registrant as specified in its charter)
|
Nevada |
333-257323 |
85-4017786 |
(State or other jurisdiction
of incorporation)
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(Commission
File Number)
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(IRS Employer
Identification No.)
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410 S. Ware Blvd., Suite 508, Tampa, Florida 33619 |
(Address of principal executive offices)
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Registrant’s telephone number, including area code |
(813) 364-4744 |
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(Former name or former address, if changed since last
report.)
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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))
Securities registered pursuant to Section 12(g)
of the Act:
Title of each class |
Trading Symbol(s) |
Name of each exchange on which registered |
Common Stock |
SPTY |
OTCQB |
Indicate by check mark whether
the registrant is an emerging growth company as defined in 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. [_]
Specificity, Inc. is referred to herein as the
“Company”, “we”, “our”, or “us”.
SECTION 4 – MATTERS RELATED TO ACCOUNTANTS
AND FINANCIAL STATEMENTS
Item 4.01 Changes in Registrant’s
Certifying Accountant
On May 7, 2024, the Board of Directors of Specificity,
Inc. (the “Company”) dismissed BF Borgers C.P.A. PC (“BF Borgers”) as the Company’s independent registered
public accounting firm. On May 3, 2024, the Securities and Exchange Commission (the “SEC”) announced that it had settled charges
against Borgers that it failed to conduct audits in accordance with the standards of the Public Company Accounting Oversight Board (the
“PCAOB”). As part of the settlement, Borgers agreed to a permanent ban on appearing or practicing before the SEC. As a result
of Borgers’ settlement with the SEC, the Company dismissed Borgers as its independent accountant.
The reports of BF Borgers on the Company’s consolidated
financial statements for the fiscal years ended December 31, 2023, and December 31, 2022, 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 other than an explanatory paragraph
relating to the Company’s ability to continue as a going concern.
During the fiscal years ended December 31, 2023, and
December 31, 2022, and through the date of termination, May 7, 2024, there were no “disagreements” with BF Borgers 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 BF Borgers would have caused BF Borgers to make reference thereto in its reports on the consolidated financial
statement for such years. During the fiscal years ended December 31, 2023, and December 31, 2022, and through May 7, 2024, there have
been no “reportable events” (as defined in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Registration S-K).
The U.S. Securities and Exchange Commission has advised
that, in lieu of obtaining a letter from BF Borgers stating whether or not it agrees with the statements herein, the Company may indicate
that BF Borgers is not currently permitted to appear or practice before the SEC for reasons described in the SEC’s Order Instituting
Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Sections 4C and 21C of the
Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions
and a Cease-and-Desist Order, dated May 3, 2024.
The Company has approved the engagement of CM3 Advisory (“CM3”)
as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, which engagement was
effective May 14, 2024. During the Company’s two most recent fiscal years ended December 31, 2023 and 2022, and the subsequent interim
period to May 14, 2024, neither the Company nor anyone acting on its behalf consulted with CM3 regarding: (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 the Company's
financial statements, and neither a written report nor oral advice was provided to the Company that CM3 concluded was an important factor
considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was
the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any reportable
event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
SIGNATURE
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.
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Specificity, Inc. |
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(Registrant)
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Date: |
May 15, 2024 |
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By: |
/s/ Jason Wood |
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Name: |
Jason Wood |
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Title: |
Chief Executive Officer |
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