Item 4.01.
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Changes in Registrants Certifying Accountant.
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On June 7, 2021, the Audit Committee of the Board approved the engagement of Deloitte & Touche LLP (Deloitte) as the
Companys independent registered public accounting firm to audit the Companys consolidated financial statements for the year ended December 31, 2021. Deloitte served as the independent registered public accounting firm of Legacy
Latch prior to the Business Combination. Accordingly, WithumSmith+Brown, PC (Withum), the Companys independent registered public accounting firm prior to the Business Combination, was informed that it would be replaced by Deloitte
as the Companys independent registered public accounting firm.
Withums report on the Companys financial statements as
of December 31, 2020 and for the period from September 18, 2020 (inception) through December 31, 2020 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or
accounting principles.
During the period from September 18, 2020 (inception) through December 31, 2020 and the subsequent
period through March 31, 2021, there were no: (i) disagreements with Withum on any matter of accounting principles or practices, financial statement disclosures or audited scope or procedures, which disagreements if not resolved to
Withums satisfaction would have caused Withum to make reference to the subject matter of the disagreement in connection with its report or (ii) reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
During the year period from September 18, 2020 (inception) to December 31, 2020 and the
interim period through March 31, 2021, the Company did not consult Deloitte with respect to 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 Companys financial statements, and no written report or oral advice was provided to the Company by Deloitte that Deloitte concluded was an important factor considered by the Company in reaching a decision as to the
accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is described in Item 304(a)(1)(iv) of Regulation S-K under the
Securities Exchange Act of 1934, as amended (the Exchange Act), and the related instructions to Item 304 of Regulation S-K under the Exchange Act, or a reportable event, as that term is defined in
Item 304(a)(1)(v) of Regulation S-K under the Exchange Act.
The Company has provided Withum
with a copy of the disclosures made by the Company in response to this Item 4.01 and has requested that Withum 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. A letter from Withum is attached as Exhibit 16.1 to this Report.