---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-040830"
form_type: "8-K"
ticker: "COCH"
cik: "0001840877"
company_name: "Envoy Medical, Inc."
filed_at: "2023-04-03T23:59:59+00:00"
generated_at: "2026-06-17T07:16:48.312303+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Anzu Special Acquisition Corp I restates Q3 2022 financials due to classification error

## Summary
- Restating Q3 2022 Form 10-Q due to misclassification of extinguishment of deferred underwriting commission as gain instead of credit to stockholders' deficit.
- Underwriter waived deferred commission in Sep 2022; reclassification has no impact on cash or trust account balance.
- Material weakness in internal controls and ineffective disclosure controls identified as of Dec 31, 2022.
- Restatement to be filed in forthcoming 2022 10-K; audit committee discussed matter with WithumSmith+Brown.

## SEC filing metadata
- accession: 0001104659-23-040830
- form_type: 8-K
- ticker: COCH
- cik: 0001840877
- company_name: Envoy Medical, Inc.
- filed_at: 2023-04-03T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1840877/000110465923040830/0001104659-23-040830-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1840877/000110465923040830/tm2311246d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-040830
- JSON: https://secwatch.observer/filing/0001104659-23-040830.json
- Plain text: https://secwatch.observer/filing/0001104659-23-040830.txt

## Key facts
- Auditor Changes
  Envoy Medical, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: WithumSmith+Brown, PC
  source text: On March 28, 2023, management and the audit committee (the “Audit Committee”) of the board of directors of Anzu Special Acquisition Corp I (the “Company”) concluded that the Company’s previously issued unaudited interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2022 (the “Q3 Form 10-Q” and such period, the “Affected Period”), should no longer be relied upon due to a reclassification of the extinguishment of a contingent liability and resulting restatement of the Company’s statements of operations, statements of changes in stockholders’ deficit and statements of cash flows for the Affected Period.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1840877/000110465923040830/0001104659-23-040830-index.htm

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