{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-22-040363","form_type":"8-K","ticker":"FISN","cik":"0001918102","company_name":"DEEP FISSION, INC.","filed_at":"2022-07-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:57.655059+00:00","generated_at":"2026-06-24T12:37:16.605289+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Surfside Acquisition's auditor REM resigns; audit report includes going concern paragraph","bullets":["Raich Ende Malter & Co. resigned as independent auditor effective July 13, 2022.","REM's audit report on 2021 financials included a going concern explanatory paragraph.","No disagreements or reportable events occurred between the company and REM during the period.","REM provided a letter to the SEC agreeing with the company's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-22-040363","json":"https://secwatch.observer/filing/0001213900-22-040363.json","markdown":"https://secwatch.observer/filing/0001213900-22-040363.md","text":"https://secwatch.observer/filing/0001213900-22-040363.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1918102/000121390022040363/0001213900-22-040363-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1918102/000121390022040363/ea163032-8k_surfside.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T12:37:16.605289+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}