Form 8-K - Current report
August 21 2024 - 3:33PM
Edgar (US Regulatory)
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2024-08-13
2024-08-13
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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): August 13, 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.
On
August 13, 2024, Laser Photonics Corporation (the “Company”) was notified by Kreit & Chiu LLP (“Kreit”) of
its decision to resign as the Company’s independent registered accounting firm, effective as of such date. Kreit had been engaged
on June 21, 2024, by the Company following the decision by Fruci & Associates II, PLLC (“Fruci”) on June 5, 2024, to resign as the Company’s independent registered accounting firm, effective as of such date.
On
August 20, 2024, after review and recommendation of the Audit Committee of the Board of Directors of the Company, the Company appointed
M&K CPAS, PLLC (“M&K”) as the Company’s new independent registered public accounting firm for and with respect
to the year ending December 31, 2024.
During
the Company’s quarter ended June 30, 2024, there were no (i) disagreements with Kreit on any matter of accounting principles or
practices, financial statement disclosures or procedures, which disagreements if not resolved to Kreit ‘s satisfaction would have
caused Kreit to make reference to the subject matter of the disagreement in connection with its review of the Company’s financial
statements for the six months ended June 30, 2024, or (ii) reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
During
the Company’s two most recently completed fiscal years and through the date of the Company’s appointment of M&K, the
Company did not consult with M&K regarding: (i) the application of accounting principles to a specific completed or contemplated
transaction, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and no written
or oral advice was provided by M&K that was an important factor considered by the Company in reaching a decision as to accounting,
auditing or financial reporting issues, or (ii) any matter that was either the subject of a disagreement or event, as set forth in Item
304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K.
The
Company has provided Kreit with a copy of the disclosures made by the Company in response to this Item 4.01 and has requested that Kreit
furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by the registrant in response
to this Item 304(a) and, if not, stating the respects in which it does not agree. The letter from Kreit agreeing with the statements
made in response to Item 304(a) is set forth in Exhibit 16.1 to this Current Report on Form 8-K.
Item
9.01 Financial Statements and Exhibits.
(d)
Exhibits
16.1
Letter from Kreit & Chiu to the SEC dated August 21, 2024
104
Cover Page Interactive Data File (embedded within the Inline XBRL document)
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:
August 21, 2024 |
LASER
PHOTONICS CORPORATION |
|
|
|
|
By: |
/s/
Wayne Tupuola |
|
|
Wayne
Tupuola |
|
|
President
and Chief Executive Officer |
Exhibit
16.1
August
21, 2024
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
Commissioners:
We
have read the statements made by Laser Photonics Corporation under Item 4.01 of its Form 8-K dated August 21, 2024. We agree with the
statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Laser Photonics
Corporation contained therein.
Very
truly yours,
/s/
Kreit & Chiu CPA LLP
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