{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-311184","form_type":"8-K/A","ticker":"ICU","cik":"0001831868","company_name":"SeaStar Medical Holding Corp","filed_at":"2022-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:52.505392+00:00","generated_at":"2026-06-21T00:13:21.602913+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.0,"calibrated_materiality_score":0.0,"confidence":"high","headline":"SeaStar Medical files 8-K/A to correct typo in auditor change disclosure","bullets":["Corrects typographical error in defined term for Armanino LLP under Item 4.01 of original Dec 21, 2022 8-K.","Original 8-K reported change in certifying accountant from MaloneBailey to Armanino after business combination.","No disagreements or reportable events occurred with former auditor MaloneBailey.","No other changes made to original filing; amendment is procedural only."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-311184","json":"https://secwatch.observer/filing/0001193125-22-311184.json","markdown":"https://secwatch.observer/filing/0001193125-22-311184.md","text":"https://secwatch.observer/filing/0001193125-22-311184.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1831868/000119312522311184/0001193125-22-311184-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1831868/000119312522311184/d439949d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T00:13:21.602913+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":[{"claim_id":"181a8cc1691389c0a9feb469357e780874b8b0ba","claim":"SeaStar Medical Holding Corp engaged Armanino LLP as its auditor.","evidence_excerpt":"On December 20, 2022, the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) appointed Armanino, 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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1831868/000119312522311184/0001193125-22-311184-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Armanino LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}