secwatch.observer — SEC 8-K summary
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Issuer:     Envoy Medical, Inc. (COCH)
CIK:        0001840877
Form:       8-K
Filed at:   2023-04-03T23:59:59+00:00
Accession:  0001104659-23-040830
Event type: other_material
Sentiment:  negative
Materiality: 0.75
Item codes: 4.02
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1840877/000110465923040830/0001104659-23-040830-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1840877/000110465923040830/tm2311246d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-23-040830

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