Form 8-K - Current report
September 22 2023 - 6:08AM
Edgar (US Regulatory)
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2023-09-20
2023-09-20
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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
September 20, 2023
(Date of earliest event reported)
U.S. Lighting Group, Inc.
(Exact name of registrant as specified in its charter)
Florida |
|
000-55689 |
|
46-3556776 |
(State or other jurisdiction
of incorporation) |
|
(Commission File Number) |
|
(I.R.S. Employer
Identification No.) |
1148 E 222nd Steet, Euclid, Ohio 44117
(Address of principal executive offices)
(Zip Code)
216-896-7000
(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 |
None |
|
N/A |
|
N/A |
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. ☐
Item 4.01 Changes in Registrant’s Certifying Accountant.
Effective September 20, 2023, US Lighting Group, Inc. (the “Company”)
engaged GBQ Partners LLC, Columbus, Ohio (“GBQ”), to serve as the Company’s independent registered public accounting
firm to audit the Company’s financial statements. The Company has not consulted GBQ 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
the Company’s financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in paragraph
304(a)(1)(iv) of Regulation S-K and the related instructions to that item) or a reportable event (as described in paragraph 304(a)(1)(v)
of Regulation S-K).
Also effective September 20, 2023, the Company dismissed BF Borgers
CPA PC, Lakewood, Colorado (“Borgers”), as the Company’s independent principal accountant. Borgers was engaged
by the Company on February 22, 2023. Borgers previously served as the Company’s independent registered public accounting firm from
December 30, 2020 to August 1, 2022.
The decision to dismiss Borgers and appoint GBQ to serve as the Company’s
independent registered public accounting firm was recommended by management and approved by the Company’s board of directors, primarily
because of GBQ’s local presence in Ohio.
Neither of Borgers’ reports on the Company’s financial
statements for 2022 or 2021 contained an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope, or accounting principles. During Borgers’ 2023 engagement by the Company, there were no disagreements (as described in Item
304(a)(1)(iv) of Regulation S-K) with Borgers or reportable events (as described under Item 304(a)(1)(v) of Regulation S-K) on any matter
of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction
of Borgers, would have caused Borgers to make a reference to the subject matter of the disagreement in connection with its report.
The Company has provided a copy of the above statements to Borgers
and requested that Borgers furnish it with a letter addressed to the Securities and Exchange Commission stating whether Borgers agrees
with these statements. A copy of Borgers’ letter, dated September 21, 2023, is filed as Exhibit 16.1 to this Current Report on Form
8-K.
Item 9.01 Financial Statements and Exhibits.
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 thereunto duly authorized.
Dated September 22, 2023 |
|
/s/ Anthony
R. Corpora |
|
|
By Anthony R. Corpora |
|
|
Chief Executive Officer |
2
Exhibit 16.1
|
|
5400 W Cedar Ave
Lakewood, CO 80226
Telephone: 303.953.1454
Fax: 303.945.7991 |
September 21, 2023
United States Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, N.E.
Washington, D.C. 20549
Re: US Lighting Group, Inc.
Ladies and Gentleman:
We have read the statements under item 4.01 in the Form 8-K dated September
20, 2023, of US Lighting Group, Inc. (the “Company”) to be filed with the Securities and Exchange Commission and we agree
with such statements therein as related to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements
made by the Company in the Form 8-K.
Sincerely,
/s/ BF Borgers CPA PC
BF Borgers CPA PC
Certified Public Accountants
Lakewood, CO
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