---
schema_version: "secwatch.filing_event.v1"
accession: "0001171843-23-007474"
form_type: "8-K"
ticker: "DDD"
cik: "0000910638"
company_name: "3D SYSTEMS CORP"
filed_at: "2023-12-06T23:59:59+00:00"
generated_at: "2026-06-07T17:40:16.587037+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# 3D Systems repurchases $135M convertible notes at 26% discount; appoints Deloitte as new auditor

## Summary
- Repurchased ~$135M principal of 0% Convertible Senior Notes due 2026 for ~$100M cash, a 26% discount to par.
- Remaining principal reduced from $460M to ~$325M; notes have 0% coupon and mature November 2026.
- Audit Committee dismissed BDO USA and engaged Deloitte & Touche for FY2024 audit, effective after 2023 audit completion.
- No accounting disagreements with BDO; two previously disclosed material weaknesses in internal controls are being remediated.
- Repurchase expected to close December 13, 2023; cancelled notes will reduce debt by nearly 30%.

## SEC filing metadata
- accession: 0001171843-23-007474
- form_type: 8-K
- ticker: DDD
- cik: 0000910638
- company_name: 3D SYSTEMS CORP
- filed_at: 2023-12-06T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/910638/000117184323007474/0001171843-23-007474-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/910638/000117184323007474/f8k_120623.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171843-23-007474
- JSON: https://secwatch.observer/filing/0001171843-23-007474.json
- Plain text: https://secwatch.observer/filing/0001171843-23-007474.txt

## Key facts
- Auditor Changes
  3D SYSTEMS CORP dismissed BDO USA, P.C. as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, P.C.
  - Successor: Deloitte & Touche LLP
  source text: On December 4, 2023, the Audit Committee dismissed BDO USA, P.C. ("BDO"), which is currently serving as the Company’s independent registered public accounting firm, effective upon completion of its audit of the Company’s consolidated financial statements as of and for the fiscal year ending December 31, 2023 and the issuance of its reports thereon (the “2023 Audit”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/910638/000117184323007474/0001171843-23-007474-index.htm
- Auditor Changes
  3D SYSTEMS CORP engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: On December 4, 2023, the Audit Committee approved the engagement of Deloitte as the Company’s independent registered public accounting firm for the Company’s 2024 Audit, subject to completion of Deloitte’s customary pre-acceptance and independence procedures and the execution of an engagement letter.
  evidence_url: https://www.sec.gov/Archives/edgar/data/910638/000117184323007474/0001171843-23-007474-index.htm

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