secwatch.observer — SEC 8-K summary
======================================

Issuer:     Elauwit Connection, Inc. (ELWT)
CIK:        0002063863
Form:       8-K
Filed at:   2026-10-08T18:27:16+00:00
Accession:  0001104659-26-114654
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 4.01, 9.01
LLM model:  deepseek-v4.1-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/2063863/000110465926114654/0001104659-26-114654-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/2063863/000110465926114654/tm2627243d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-26-114654

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer