---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-107189"
form_type: "8-K"
ticker: null
cik: "0001970509"
company_name: "Haymaker Acquisition Corp. 4"
filed_at: "2023-10-05T23:59:59+00:00"
generated_at: "2026-06-10T04:19:18.224468+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Haymaker Acquisition Corp. 4 dismisses Marcum, appoints WithumSmith+Brown as auditor

## Summary
- Dismissed Marcum LLP as independent auditor on Oct 2, 2023; no disagreements reported.
- Engaged WithumSmith+Brown, PC on Oct 5, 2023 for FY2023 audit and Q3 2023 review.
- Marcum's prior audit report included a going concern explanatory paragraph.
- No prior consultations with Withum on accounting principles or audit opinions.

## SEC filing metadata
- accession: 0001104659-23-107189
- form_type: 8-K
- cik: 0001970509
- company_name: Haymaker Acquisition Corp. 4
- filed_at: 2023-10-05T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1970509/000110465923107189/0001104659-23-107189-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1970509/000110465923107189/tm2327880d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-107189
- JSON: https://secwatch.observer/filing/0001104659-23-107189.json
- Plain text: https://secwatch.observer/filing/0001104659-23-107189.txt

## Key facts
- Auditor Changes
  Haymaker Acquisition Corp. 4 dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: WithumSmith+Brown, PC
  source text: On October 2, 2023 (the " Dismissal Date "), Haymaker Acquisition Corp. 4 (the " Company ") terminated Marcum LLP (" Marcum ") as its independent registered public accounting firm for the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1970509/000110465923107189/0001104659-23-107189-index.htm
- Auditor Changes
  Haymaker Acquisition Corp. 4 engaged WithumSmith+Brown, PC as its auditor.
  - Action: engagement
  - Auditor: WithumSmith+Brown, PC
  source text: On October 5, 2023, as approved by the Committee and the Board, the Company engaged WithumSmith+Brown, PC (" Withum ") as the Company's independent public accounting firm to audit the Company's financial statements for the fiscal year ending December 31, 2023
  evidence_url: https://www.sec.gov/Archives/edgar/data/1970509/000110465923107189/0001104659-23-107189-index.htm

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