secwatch.observer — SEC 8-K summary
======================================

Issuer:     HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR)
CIK:        0001539680
Form:       8-K
Filed at:   2025-02-21T23:59:59+00:00
Accession:  0001062993-25-003142
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Hammer Fiber Optics dismisses Fruci, appoints Salberg & Company as new auditor
------------------------------------------------------------------------------

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1539680/000106299325003142/0001062993-25-003142-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1539680/000106299325003142/form8k.htm
  HTML page:      https://secwatch.observer/filing/0001062993-25-003142

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer