---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-22-310057"
form_type: "8-K"
ticker: "ICU"
cik: "0001831868"
company_name: "SeaStar Medical Holding Corp"
filed_at: "2022-12-21T23:59:59+00:00"
generated_at: "2026-06-21T01:01:10.854191+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# SeaStar Medical appoints Armanino as auditor after business combination

## Summary
- On Dec 20 2022, audit committee appointed Armanino LLP as principal accountant, replacing MaloneBailey LLP.
- MaloneBailey's reports on LMAO (2020-2021) contained no adverse opinions or modifications.
- No disagreements or reportable events occurred between LMAO and MaloneBailey.
- The change follows the business combination between LMAO and SeaStar Medical.

## SEC filing metadata
- accession: 0001193125-22-310057
- form_type: 8-K
- ticker: ICU
- cik: 0001831868
- company_name: SeaStar Medical Holding Corp
- filed_at: 2022-12-21T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1831868/000119312522310057/0001193125-22-310057-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1831868/000119312522310057/d397176d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-22-310057
- JSON: https://secwatch.observer/filing/0001193125-22-310057.json
- Plain text: https://secwatch.observer/filing/0001193125-22-310057.txt

## Key facts
- Auditor Changes
  SeaStar Medical Holding Corp engaged Armanino LLP as its auditor.
  - Action: engagement
  - Auditor: Armanino LLP
  source text: On December 20, 2022, the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) appointed Armanino LLP (“KPMG”), SeaStar Medical’s principal accountant, to serve as the principal accountant to audit the Company’s financial statements and determined that MaloneBailey, LLP, LMAO’s principal accountant, will not continue as the Company’s principal accountant.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1831868/000119312522310057/0001193125-22-310057-index.htm

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