---
schema_version: "secwatch.filing_event.v1"
accession: "0000929638-23-003299"
form_type: "8-K"
ticker: "ICU"
cik: "0001831868"
company_name: "SeaStar Medical Holding Corp"
filed_at: "2023-11-29T23:59:59+00:00"
generated_at: "2026-06-07T20:27:04.697627+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# SeaStar Medical appoints Withum as new auditor after Armanino resignation

## Summary
- Armanino LLP resigned as independent auditor effective Nov 14, 2023 due to its transition away from public company audits.
- Audit Committee appointed WithumSmith+Brown, PC on Nov 28, 2023 to audit FY 2023 financial statements.
- No disagreements or reportable events with Armanino; 2022 audit report contained a going concern explanatory paragraph.
- Armanino agreed with the disclosures in this Form 8-K, as documented in Exhibit 16.1.

## SEC filing metadata
- accession: 0000929638-23-003299
- form_type: 8-K
- ticker: ICU
- cik: 0001831868
- company_name: SeaStar Medical Holding Corp
- filed_at: 2023-11-29T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1831868/000092963823003299/0000929638-23-003299-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1831868/000092963823003299/a8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000929638-23-003299
- JSON: https://secwatch.observer/filing/0000929638-23-003299.json
- Plain text: https://secwatch.observer/filing/0000929638-23-003299.txt

## Key facts
- Auditor Changes
  Armanino LLP resigned as auditor of SeaStar Medical Holding Corp.
  - Action: resignation
  - Auditor: Armanino LLP
  - Successor: WithumSmith+Brown, PC
  source text: 2023, at which time Armanino’s resignation became effective. On November 28, 2023, the Audit Committee appointed WithumSmith+Brown, PC (“Withum”) to serve as the principal accountant to audit the Company’s financial
  evidence_url: https://www.sec.gov/Archives/edgar/data/1831868/000092963823003299/0000929638-23-003299-index.htm
- Auditor Changes
  SeaStar Medical Holding Corp engaged WithumSmith+Brown, PC as its auditor.
  - Action: engagement
  - Auditor: WithumSmith+Brown, PC
  source text: On November 28, 2023, the Audit Committee appointed WithumSmith+Brown, PC (“Withum”) to serve as the principal accountant to audit the Company’s financial statements.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1831868/000092963823003299/0000929638-23-003299-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.