---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-25-097631"
form_type: "8-K"
ticker: "MGTE"
cik: "0001965052"
company_name: "Marblegate Capital Corp"
filed_at: "2025-07-22T23:59:59+00:00"
generated_at: "2026-05-18T04:35:33.290443+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Marblegate Capital dismisses Marcum as auditor, appoints Deloitte & Touche

## Summary
- Marcum LLP dismissed as auditor effective July 17, 2025; no disagreements, only a 2023 material weakness remedied in 2024.
- Deloitte & Touche LLP appointed as new auditor for 2025, subject to standard client acceptance procedures.
- Marcum audit reports for FY2024 and FY2023 had going concern emphasis before business combination on April 7, 2025.
- No consultations with Deloitte on accounting issues prior to appointment.

## SEC filing metadata
- accession: 0000950170-25-097631
- form_type: 8-K
- ticker: MGTE
- cik: 0001965052
- company_name: Marblegate Capital Corp
- filed_at: 2025-07-22T23:59:59+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/1965052/000095017025097631/0000950170-25-097631-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1965052/000095017025097631/ck0001965052-20250717.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-25-097631
- JSON: https://secwatch.observer/filing/0000950170-25-097631.json
- Plain text: https://secwatch.observer/filing/0000950170-25-097631.txt

## Key facts
- Auditor Changes
  Marblegate Capital Corp engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: Effective as of July 18, 2025, the Audit Committee of the Board of Directors of the Company approved the appointment of Deloitte & Touche LLP (“ Deloitte ”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025
  evidence_url: https://www.sec.gov/Archives/edgar/data/1965052/000095017025097631/0000950170-25-097631-index.htm
- Auditor Changes
  Marblegate Capital Corp dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: On July 18, 2025, the Audit Committee of the Board of Directors of Marblegate Capital Corporation (the “ Company ”) approved the dismissal of Marcum LLP (the “ Former Auditor ”) as the Company’s independent registered public accounting firm, effective as of July 17, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1965052/000095017025097631/0000950170-25-097631-index.htm

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