---
schema_version: "secwatch.filing_event.v1"
accession: "0001091818-24-000055"
form_type: "8-K"
ticker: "GRHI"
cik: "0000894501"
company_name: "GOLD ROCK HOLDINGS, INC."
filed_at: "2024-05-07T23:59:59+00:00"
generated_at: "2026-06-02T21:30:06.577031+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Gold Rock Holdings replaces BF Borgers with Michael Gillespie & Associates as auditor

## Summary
- Effective May 7, 2024, replaced BF Borgers CPA PC with Michael Gillespie & Associates, PLLC as independent auditor.
- BF Borgers' audit reports for FY2023 and FY2022 contained no adverse opinion, disclaimer, or qualification.
- No disagreements on accounting principles, financial disclosure, or audit scope occurred during FY2022, FY2023, or interim 2024.
- No reportable events under Item 304(a)(1)(v) of Regulation S-K were reported for those periods.

## SEC filing metadata
- accession: 0001091818-24-000055
- form_type: 8-K
- ticker: GRHI
- cik: 0000894501
- company_name: GOLD ROCK HOLDINGS, INC.
- filed_at: 2024-05-07T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/894501/000109181824000055/0001091818-24-000055-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/894501/000109181824000055/grhi0705248k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001091818-24-000055
- JSON: https://secwatch.observer/filing/0001091818-24-000055.json
- Plain text: https://secwatch.observer/filing/0001091818-24-000055.txt

## Key facts
- Auditor Changes
  GOLD ROCK HOLDINGS, INC. engaged Michael Gillespie & Associates, PLLC as its auditor.
  - Action: engagement
  - Auditor: Michael Gillespie & Associates, PLLC
  source text: The Company has retained Michael Gillespie & Associates, PLLC as its new auditing firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/894501/000109181824000055/0001091818-24-000055-index.htm
- Auditor Changes
  GOLD ROCK HOLDINGS, INC. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: Michael Gillespie & Associates, PLLC
  source text: Effective May 7, 2024, Gold Rock Holdings, Inc. (the "Company) replaced BF Borgers CPA PC ("BF Borgers") as its independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/894501/000109181824000055/0001091818-24-000055-index.htm

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