Auditor Changes

Prospector Capital Corp. reported that prior financial statements should not be relied upon.

“On November 27, 2023, the Company’s management and the Audit Committee of the Company’s Board of Directors (the “ Audit Committee ”) concluded that, in light of the foregoing determination, certain items on the Company’s previously issued unaudited interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2023, filed with the U.S. Securities and Exchange Commission (the “ SEC ”) on May 15, 2023, and unaudited interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2023, filed with the SEC on August 14, 2023 (collectively, the “ Affected Periods ”), should be restated to classify the Warrants as liabilities and should no longer be relied upon.”

Commonwealth Income & Growth Fund VII, LP reported that prior financial statements should not be relied upon.

“On November 15, 2023, the General Partner of Commonwealth Income & Growth Fund VII, LP, (the “Partnership”), in consultation with management and MORISON COGEN, LLP, the Partnership's independent registered public accounting firm, concluded that the Partnership’s previously issued interim financial statements contained within the quarterly Report on Form 10-Q for the quarter ended (Q3), should no longer be relied upon due to errors in such financial statements, and therefore a restatement of these prior financial statements is required.”

BLOOMIA HOLDINGS, INC. engaged Boulay PLLP as its auditor.

“(b) Newly Appointed Independent Registered Public Accountant On November 20, 2023, the Committee approved the appointment of Boulay PLLP (“Boulay”) as the Company’s independent registered public accounting firm to perform independent audit services, including the audit of the Company’s consolidated financial statements for the fiscal year ending December 31, 2023.”

BLOOMIA HOLDINGS, INC. dismissed Baker Tilly US, LLP as its auditor.

“(the “Company”) approved the dismissal of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm, effective immediately.”

Viveon Health Acquisition Corp. reported that prior financial statements should not be relied upon.

“On November 16, 2023, Viveon Health Acquisition Corp.’s (the “Company”) audit committee (the “Audit Committee”) of the board of directors (the “Board”) concluded, after discussion with the Company’s management and accounting professionals, that the Company’s financial statements as of and for the fiscal year ended December 31, 2022 (the “2022 10-K”), should no longer be relied upon because of an error in such financial statements.”

NRX Pharmaceuticals, Inc. engaged Salberg & Company, P.A. as its auditor.

“On November 17, 2023, the Board engaged Salberg & Company, P.A. (“Salberg”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”

NRX Pharmaceuticals, Inc. dismissed KPMG LLP as its auditor.

“On November 15, 2023, the Board of Directors (the “Board”) of the Company approved the dismissal of KPMG as the Company’s independent registered public accounting firm, effective immediately.”

TERAWULF INC. reported that prior financial statements should not be relied upon.

“concluded that the Company’s previously issued unaudited interim financial statements in the quarterly reports for the periods ended March 31, 2023, June 30, 2023 and September 30, 2023 (the “ Relevant Periods ”) should no longer be relied upon”

NORTHERN TECHNOLOGIES INTERNATIONAL CORP reported that prior financial statements should not be relied upon.

“On November 17, 2023, the management and Audit Committee of the Board of Directors of Northern Technologies International Corporation (the "Company" or "NTIC") determined that the Company’s consolidated financial statements for the three and six months ended February 28, 2023 and three and nine months ended May 31, 2023 require restatement to correct the accounting treatment of employee retention credits”

Dragonfly Energy Holdings Corp. engaged Marcum LLP as its auditor.

“upervise and review the work completed by specialist engaged by the Company; (iv) designing and implementing controls to ensure the accuracy of period-end inventory count procedures to ensure proper financial reporting; and (v) designing and implementing control procedures to ensure the accuracy of the financial statements to the underlying accounting records and ensure the completeness of required disclosure. This reportable event was discussed among the Company’s management, the Audit Committee and BDO. BDO has been authorized by the Company to respond fully to the inquiries of Marcum LLP (“ Marcum ”), the successor accountant, including concerning this reportable event. The Company provided BDO with a copy of this report prior to its filing with the Securities and Exchange Commission (the “ SEC ”) and requested that BDO furnish the Company with a letter addressed to the SEC stating wh”

Dragonfly Energy Holdings Corp. dismissed BDO USA, LLP (n/k/a BDO USA, P.C.) as its auditor.

“ismissal of Independent Registered Public Accounting Firm On November 15, 2023, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of Dragonfly Energy Holdings Corp. (the “ Company ”) dismissed BDO USA, LLP (n/k/a BDO USA, P.C.) (“ BDO ”) as the Company’s independent registered public accounting firm. BDO had served as the Company’s independent registered public accounting firm from October 7, 2022 through the period ended September 30, 2023. BDO’s audit report on the Company’s consolidated financial statements as of December 31, 2022 and 2021 and for the years then ended 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, except for BDO’s report for the year ended December 31, 2022, which contained an explanatory paragraph regarding the substantial doubt about the C”

NRX Pharmaceuticals, Inc. engaged Salberg & Company, P.A. as its auditor.

“On November 17, 2023, the Board engaged Salberg & Company, P.A. (“Salberg”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”

NRX Pharmaceuticals, Inc. dismissed KPMG LLP as its auditor.

“On November 15, 2023, the Board of Directors (the “Board”) of NRx Pharmaceuticals, Inc. (the “Company”) approved the dismissal of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm, effective immediately.”

SHARING SERVICES GLOBAL Corp engaged Grassi & Co., CPAs, P.C. as its auditor.

“ovember 17, 2023, as directed and approved by the Board of Directors of the Company, the Company formally retained Grassi & Co., CPAs, P.C. (“Grassi”), as the Company’s independent registered public accounting firm, effective immediately. During the two most recent fiscal years ended March 31, 2023 and 2022 and the subsequent interim periods through the date of Grassi’s appointment, the Company has not consulted with Grassi regarding either the application of accounting principles to a specified transaction,”

Ankit Consulting Services, Inc. resigned as auditor of SHARING SERVICES GLOBAL Corp.

“Ankit has resigned as the Company's independent registered public accounting firm, effective immediately.”

ROCKETFUEL BLOCKCHAIN, INC. engaged Turner, Stone & Company, L.L.P. as its auditor.

“approved the engagement of Turner, Stone & Company, L.L.P. (“Turner, Stone & Company”) to serve as the Company’s independent registered public accounting firm.”

ROCKETFUEL BLOCKCHAIN, INC. dismissed Prager Metis CPAs, LLC as its auditor.

“orally terminated Prager Metis CPAs, LLC (“Prager Metis”) as its independent registered public accounting firm.”

GPO Plus, Inc. engaged GreenGrowth CPAs as its auditor.

“On November 10, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Pinnacle.”

GPO Plus, Inc. dismissed Pinnacle Accountancy Group of Utah a dba of Heaton & Company, PLLC as its auditor.

“On November 10, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Pinnacle.”

Waitr Holdings Inc. engaged Pannell Kerr Forster of Texas, P.C. as its auditor.

“On November 16, 2023, the Audit Committee of the Board of Directors of Waitr Holdings Inc. (the “Company”), appointed Pannell Kerr Forster of Texas, P.C. (“PKF”) to serve as the Company’s independent registered public accounting firm, effective immediately, for the fiscal year ending December 31, 2023.”

ADAMANT DRI PROCESSING & MINERALS GROUP engaged GBQ Partners LLC as its auditor.

“On November 14, 2023, the Company engaged and executed an agreement with GBQ Partners LLC (“GBQ”), as the Company’s new independent accountant to replace Zhen.”

ADAMANT DRI PROCESSING & MINERALS GROUP dismissed Keith Zhen, CPA as its auditor.

“On November 14, 2023, Adamant DRI Processing and Minerals Group, (the “Company”) dismissed Keith Zhen, CPA (“Zhen”) as its Independent Registered Public Accountancy firm.”

ExchangeRight Income Fund engaged Grant Thornton LLP as its auditor.

“On November 13, 2023, Grant Thornton LLP (“Grant Thornton”) completed their client acceptance procedures and the Managers of ExchangeRight Real Estate, LLC, which is the sole member and manager of ExchangeRight Income Fund Trustee, LLC, which is the sole trustee of ExchangeRight Income Fund, doing business as ExchangeRight Essential Income REIT (the “Company”), engaged Grant Thornton to serve as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2023.”

United States Commodity Index Funds Trust engaged Cohen & Company, Ltd. as its auditor.

“On November 14, 2023, (the “Engagement Date”), the Board of Directors of USCF, as sponsor of the Registrant and the Funds, based on the recommendation of the Audit Committee of USCF, engaged Cohen & Company, Ltd. (“Cohen”) as the Funds’ and Registrant’s independent registered public accounting firm for the Funds’ and Registrant’s fiscal year ending December 31, 2023.”

United States Commodity Index Funds Trust dismissed Spicer Jeffries LLP as its auditor.

“On November 14, 2023, United States Commodity Index Funds Trust (the “Registrant”), and United States Commodity Index Fund (“USCI”) and United States Copper Index Fund (“CPER”), each a series of the Registrant (the “Funds”), dismissed Spicer Jeffries LLP (“Spicer Jeffries”) as the Funds’ and Registrant’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

United States Brent Oil Fund, LP engaged Cohen & Company, Ltd. as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm On November 14, 2023, (the “Engagement Date”), the Board of Directors of USCF, as general partner of the Registrant, based on the recommendation of the Audit Committee of USCF, engaged Cohen & Company, Ltd. (“Cohen”) as the Registrant’s independent registered public accounting firm for the Registrant’s fiscal year ending December 31, 2023.”

United States Brent Oil Fund, LP dismissed Spicer Jeffries LLP as its auditor.

“.01 Changes in Registrant’s Certifying Accountant (a) Dismissal of Previous Independent Registered Public Accounting Firm On November 14, 2023, United States Brent Oil Fund, LP (the “Registrant”) dismissed Spicer Jeffries LLP (“Spicer Jeffries”) as the Registrant’s independent registered public accounting firm for the fiscal year ending December 31,”

United States 12 Month Oil Fund, LP engaged Cohen & Company, Ltd. as its auditor.

“On November 14, 2023, (the "Engagement Date"), the Board of Directors of USCF, as general partner of the Registrant, based on the recommendation of the Audit Committee of USCF, engaged Cohen & Company, Ltd. ("Cohen") as the Registrant’s independent registered public accounting firm for the Registrant’s fiscal year ending December 31, 2023.”

United States 12 Month Oil Fund, LP dismissed Spicer Jeffries LLP as its auditor.

“On November 14, 2023, United States 12 Month Oil Fund, LP (the "Registrant") dismissed Spicer Jeffries LLP ("Spicer Jeffries") as the Registrant’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

United States 12 Month Natural Gas Fund, LP engaged Cohen & Company, Ltd. as its auditor.

“On November 14, 2023, (the "Engagement Date"), the Board of Directors of USCF, as general partner of the Registrant, based on the recommendation of the Audit Committee of USCF, engaged Cohen & Company, Ltd. ("Cohen") as the Registrant's independent registered public accounting firm for the Registrant's fiscal year ending December 31, 2023.”

United States 12 Month Natural Gas Fund, LP dismissed Spicer Jeffries LLP as its auditor.

“On November 14, 2023, United States 12 Month Natural Gas Fund, LP (the "Registrant") dismissed Spicer Jeffries LLP ("Spicer Jeffries") as the Registrant's independent registered public accounting firm for the fiscal year ending December 31, 2023.”

United States Gasoline Fund, LP engaged Cohen & Company, Ltd. as its auditor.

“On November 14, 2023, (the “Engagement Date”), the Board of Directors of USCF, as general partner of the Registrant, based on the recommendation of the Audit Committee of USCF, engaged Cohen & Company, Ltd. (“Cohen”) as the Registrant’s independent registered public accounting firm for the Registrant’s fiscal year ending December 31, 2023.”

United States Gasoline Fund, LP dismissed Spicer Jeffries LLP as its auditor.

“On November 14, 2023, United States Gasoline Fund, LP (the “Registrant”) dismissed Spicer Jeffries LLP (“Spicer Jeffries”) as the Registrant’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

United States Natural Gas Fund, LP engaged Cohen & Company, Ltd. as its auditor.

“On November 14, 2023, (the "Engagement Date"), the Board of Directors of USCF, as general partner of the Registrant, based on the recommendation of the Audit Committee of USCF, engaged Cohen & Company, Ltd. ("Cohen") as the Registrant’s independent registered public accounting firm for the Registrant’s fiscal year ending December 31, 2023.”

United States Natural Gas Fund, LP dismissed Spicer Jeffries LLP as its auditor.

“On November 14, 2023, United States Natural Gas Fund, LP (the "Registrant") dismissed Spicer Jeffries LLP ("Spicer Jeffries") as the Registrant’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

Emergent BioSolutions Inc. reported that prior financial statements should not be relied upon.

“should no longer be relied upon due to certain errors in the calculation and review of the Company's net state deferred tax liability”

United States Oil Fund, LP engaged Cohen & Company, Ltd. as its auditor.

“On November 14, 2023, (the “Engagement Date”), the Board of Directors of USCF, as general partner of the Registrant, based on the recommendation of the Audit Committee of USCF, engaged Cohen & Company, Ltd. (“Cohen”) as the Registrant’s independent registered public accounting firm for the Registrant’s fiscal year ending December 31, 2023.”

United States Oil Fund, LP dismissed Spicer Jeffries LLP as its auditor.

“On November 14, 2023, United States Oil Fund, LP (the “Registrant”) dismissed Spicer Jeffries LLP (“Spicer Jeffries”) as the Registrant’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

VERU INC. reported that prior financial statements should not be relied upon.

“On November 10, 2023, in connection with the preparation of consolidated financial statements for the year ended September 30, 2023, Veru Inc. (the “Company”) concluded that its previously issued unaudited condensed consolidated financial statements as of and for the three and nine months ended June 30, 2023 (the “Prior Financial Statements”) should no longer be relied upon due to the identification of an error related to the accounting for the sale of ENTADFI assets on April 19, 2023”

Ocean Biomedical, Inc. reported that prior financial statements should not be relied upon.

“On November 10, 2023, the Audit Committee of Ocean Biomedical, after considering the recommendations of management, concluded that Ocean Biomedical’s previously issued consolidated financial statements as of and for the quarters ended March 31, 2023 and June 30, 2023 (collectively, the “Previous Financial Statements”), included in Ocean Biomedical’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, its Quarterly Report on Form 10-Q for the quarter ended June 30, 2023, its Registration Statement on Form S-1 (Registration No. 333-271392) effective June 22, 2023, and its Registration on Form S-1 (Registration No. 333-272859) effective July 7, 2023, should no longer be relied upon.”

Day One Biopharmaceuticals, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“On November 10, 2023, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP ("PwC") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2023.”

Day One Biopharmaceuticals, Inc. dismissed Ernst & Young LLP as its auditor.

“dismissed Ernst & Young LLP ("EY") as the Company's independent registered public accounting firm.”

Greenlane Holdings, Inc. reported that prior financial statements should not be relied upon.

“vely, the “Affected Periods”), as well as the relevant portions of any communication or filings which describe or are based on such financial statements, and therefore these financial statements for the Affected Periods should no longer be relied upon and are to be restated. These changes are to non-cash items and do not change the Company’s reported operating revenues or costs of goods sold, however, the Company determined that these changes have a material impact on the as-filed financial statements for the Affected Periods, and as a result, the restatement of the Affected Periods is required. The Company expects to file restated financial statements for the Affected Periods on Form 10-K/A and Form 10-Q/A, as applicable, as soon as reasonably practical.”

Onar Holding Corp engaged WWC, P.C. as its auditor.

“On November 14, 2023, the Board of Directors of the Company approved the appointment of WWC, P.C. (“ WWC ”) as the Company’s new independent registered public accounting firm for the year ended December 31, 2023, effective upon the dismissal of PWR as the Company’s independent registered public accounting firm.”

Onar Holding Corp dismissed PWR CPA, LLP as its auditor.

“On November 14, 2023, the Board of Directors of Reliant Holdings, Inc. (the “ Company ”), consisting solely of Mr. Elijah May, approved the dismissal of PWR CPA, LLP (“ PWR ”) as the Company’s independent registered public accounting firm, effective November 15, 2023.”

P2 Solar, Inc. engaged GreenGrowth CPAs as its auditor.

“On October 30, 2023, the Company engaged and executed an agreement with GreenGrowth, as the Company’s new independent accountant to replace Gries.”

P2 Solar, Inc. dismissed Gries & Associates, LLC as its auditor.

“On October 30, 2023, the Company engaged and executed an agreement with GreenGrowth, as the Company’s new independent accountant to replace Gries.”

Bio Green Med Solution, Inc. reported that prior financial statements should not be relied upon.

“Restatement of Historical Financial Results On November 14, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of Cyclacel Pharmaceuticals, Inc. (the “Company”), based, in part, on the recommendation of, and after consultation with, the Company’s management concluded that the Company’s previously issued audited consolidated financial statements as of December 31, 2022 and 2021 and for each of the years ended December 31, 2022 and 2021 included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 (the “2022 Annual Report”), and the Company’s unaudited consolidated financial statements included in the Quarterly Reports on Form 10-Q for September 30, 2021 and the quarterly 2022 fiscal year periods (the “Historical Quarterly Reports”) as well as the unaudited consolidated financial statements included in the Company’s Quarterly Reports on”

MachTen, Inc. engaged FORVIS, LLP as its auditor.

“the Committee appointed FORVIS as the Company’s new independent registered public accounting firm effective as of November 13, 2023”

MachTen, Inc. dismissed BDO USA, P.C. as its auditor.

“On November 8, 2023, the Board of Directors of MachTen, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective Tuesday November 14, 2023”