---
schema_version: "secwatch.filing_event.v1"
accession: "0001062993-22-022239"
form_type: "8-K"
ticker: "HMMR"
cik: "0001539680"
company_name: "HAMMER TECHNOLOGY HOLDINGS CORP."
filed_at: "2022-11-16T23:59:59+00:00"
generated_at: "2026-06-21T17:27:48.611713+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Hammer Fiber Optics dismisses auditor Boyle CPA, appoints Fruci & Associates

## Summary
- Dismissed Boyle CPA on Nov 14, 2022 due to failure to respond to communications regarding audit for FY July 31, 2022.
- No disagreements or reportable events with Boyle CPA for prior years or interim periods.
- Board appointed Fruci and Associates II, PLLC as new independent auditor effective Nov 14, 2022.
- Requested Boyle CPA to provide a letter of agreement with disclosure; will file amendment if received.

## SEC filing metadata
- accession: 0001062993-22-022239
- form_type: 8-K
- ticker: HMMR
- cik: 0001539680
- company_name: HAMMER TECHNOLOGY HOLDINGS CORP.
- filed_at: 2022-11-16T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1539680/000106299322022239/0001062993-22-022239-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1539680/000106299322022239/form8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001062993-22-022239
- JSON: https://secwatch.observer/filing/0001062993-22-022239.json
- Plain text: https://secwatch.observer/filing/0001062993-22-022239.txt

## Key facts
- Auditor Changes
  HAMMER TECHNOLOGY HOLDINGS CORP. dismissed Boyle CPA as its auditor.
  - Action: dismissal
  - Auditor: Boyle CPA
  - Successor: Fruci and Associates II, PLLC
  source text: On November 14, 2022, we dismissed as our independent public accounting firm Boyle CPA (the "Dismissal").
  evidence_url: https://www.sec.gov/Archives/edgar/data/1539680/000106299322022239/0001062993-22-022239-index.htm

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