---
schema_version: "secwatch.filing_event.v1"
accession: "0001062993-25-003142"
form_type: "8-K"
ticker: "HMMR"
cik: "0001539680"
company_name: "HAMMER TECHNOLOGY HOLDINGS CORP."
filed_at: "2025-02-21T23:59:59+00:00"
generated_at: "2026-05-26T06:54:45.101326+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 Fruci, appoints Salberg & Company as new auditor

## Summary
- Board dismissed Fruci & Associates II, PLLC as independent auditor on Feb 20, 2025.
- No disagreements or reportable events in the two most recent fiscal years (July 31, 2024 and 2023) and subsequent interim period.
- Board appointed Salberg & Company, P.A. as new independent registered public accounting firm on Feb 20, 2025.
- No prior consultations with Salberg regarding accounting principles or audit opinions.
- Fruci letter confirming agreement with disclosures attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0001062993-25-003142
- form_type: 8-K
- ticker: HMMR
- cik: 0001539680
- company_name: HAMMER TECHNOLOGY HOLDINGS CORP.
- filed_at: 2025-02-21T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1539680/000106299325003142/0001062993-25-003142-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1539680/000106299325003142/form8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001062993-25-003142
- JSON: https://secwatch.observer/filing/0001062993-25-003142.json
- Plain text: https://secwatch.observer/filing/0001062993-25-003142.txt

## Key facts
- Auditor Changes
  HAMMER TECHNOLOGY HOLDINGS CORP. dismissed Fruci & Associates II, PLLC as its auditor.
  - Action: dismissal
  - Auditor: Fruci & Associates II, PLLC
  source text: On February 20, 2025, the Board of Directors of Hammer Fiber Optics Holdings Corp. (the "Registrant") approved the dismissal of Fruci & Associates II, PLLC ("Fruci") as its independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1539680/000106299325003142/0001062993-25-003142-index.htm
- Auditor Changes
  HAMMER TECHNOLOGY HOLDINGS CORP. engaged Salberg & Company, P.A. as its auditor.
  - Action: engagement
  - Auditor: Salberg & Company, P.A.
  source text: On February 20, 2025, the Board of Directors approved the appointment of Salberg & Company, P.A. ("Salberg"), an independent registered public accounting firm which is registered with, and governed by the rules of, the Public Company Accounting Oversight Board, as our independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1539680/000106299325003142/0001062993-25-003142-index.htm

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