{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-114654","form_type":"8-K","ticker":"ELWT","cik":"0002063863","company_name":"Elauwit Connection, Inc.","filed_at":"2026-10-08T18:27:16+00:00","discovered_at":"2026-10-08T18:28:02.361816+00:00","generated_at":"2026-10-12T15:32:29.162816+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Elauwit Connection dismisses WithumSmith+Brown, engages MPB Global as auditor","bullets":["Audit Committee dismissed WithumSmith+Brown PC as independent auditor effective Oct 5, 2026; firm served since Aug 26, 2025.","WithumSmith+Brown's FY2025 report had no adverse opinion or disclaimer and no disagreements; exception was material weaknesses in internal control over financial reporting.","Audit Committee engaged MPB Global LLP as new independent registered public accounting firm for fiscal year ending Dec 31, 2026, effective Oct 5, 2026.","Neither the company nor anyone on its behalf consulted MPB Global on accounting principles, audit opinions, disagreements, or reportable events.","WithumSmith+Brown letter dated Oct 8, 2026 is attached as Exhibit 16.1; filing signed by CFO James P. Di Bartolo II."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-114654","json":"https://secwatch.observer/filing/0001104659-26-114654.json","markdown":"https://secwatch.observer/filing/0001104659-26-114654.md","text":"https://secwatch.observer/filing/0001104659-26-114654.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2063863/000110465926114654/0001104659-26-114654-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2063863/000110465926114654/tm2627243d1_8k.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T15:32:29.162816+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}