---
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"
generated_at: "2026-10-12T15:32:29.162816+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Elauwit Connection dismisses WithumSmith+Brown, engages MPB Global as auditor

## Summary
- 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.

## SEC filing metadata
- 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
- 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/2063863/000110465926114654/0001104659-26-114654-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2063863/000110465926114654/tm2627243d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-114654
- JSON: https://secwatch.observer/filing/0001104659-26-114654.json
- Plain text: https://secwatch.observer/filing/0001104659-26-114654.txt

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