false 0000880242 0000880242 2024-01-02 2024-01-02
Washington, D.C. 20549
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): January 2, 2024
BioLargo, Inc.

(Exact name of registrant as specified in its charter)
(State or other jurisdiction
of incorporation)
(Commission File Number)
(IRS Employer
Identification No.)
14921 Chestnut St., Westminster, California
(Address of principal executive offices)
(Zip Code)
Registrant’s telephone number, including area code: (888) 400-2863
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 (17CFR 240.14d-2(b))
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17CFR 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
 Common Stock
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 Registrants Certifying Accountant.
(a) On January 2, 2024, the Audit Committee (the “Committee”) of the Board of Directors of BioLargo, Inc. (the “Company”) approved the engagement of Hacker Johnson & Smith PA (“Hacker Johnson”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended December 31, 2023, effective immediately, and dismissed Haskell & White LLP (“Haskell & White”), as the Company's independent registered public accounting firm.
During the fiscal years ended December 31, 2022, and 2021, and the subsequent interim periods through January 2, 2024, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Haskell & White on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Haskell & White’s satisfaction, would have caused Haskell & White to make reference thereto in their reports on the financial statements for such years, and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
The Company has provided a copy of the foregoing disclosures to Haskell & White and requested that Haskell & White furnish it with a letter addressed to the Securities and Exchange Commission stating whether Haskell & White agrees with the above statements. A copy of Haskell & White’s letter, dated January 3, 2024, is filed as Exhibit 16.1 to this Form 8-K.
(b) During the two most recent fiscal years and in the subsequent interim period through January 2, 2024, neither the Company nor anyone acting on its behalf has consulted with Hacker Johnson with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on the Company’s consolidated financial statements, or any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
Cover Page Interactive Data File (embedded within the Inline XBRL document)
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.
Date: January 5, 2024 BIOLARGO, INC.
/s/ Dennis P. Calvert
Dennis P. Calvert
President and Chief Executive Officer

Exhibit 16.1



January 3, 2024


Office of the Chief Accountant

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549


Ladies and Gentlemen:


We have read the statements under Item 4.01 of the Current Report on Form 8-K of BioLargo, Inc. to be filed with the Securities and Exchange Commission on or about January 5, 2024. We agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements contained therein.



Very truly yours,






Document And Entity Information
Jan. 02, 2024
Document Information [Line Items]  
Entity, Registrant Name BioLargo, Inc.
Document, Type 8-K
Document, Period End Date Jan. 02, 2024
Entity, Incorporation, State or Country Code DE
Entity, File Number 000-19709
Entity, Tax Identification Number 65-0159115
Entity, Address, Address Line One 14921 Chestnut St.
Entity, Address, City or Town Westminster
Entity, Address, State or Province CA
Entity, Address, Postal Zip Code 92683
City Area Code 888
Local Phone Number 400-2863
Written Communications false
Soliciting Material false
Pre-commencement Tender Offer false
Pre-commencement Issuer Tender Offer false
Title of 12(b) Security Common Stock
Trading Symbol BLGO
Entity, Emerging Growth Company false
Amendment Flag false
Entity, Central Index Key 0000880242

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