---
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"
generated_at: "2026-06-24T12:37:16.605289+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Surfside Acquisition's auditor REM resigns; audit report includes going concern paragraph

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-22-040363
- JSON: https://secwatch.observer/filing/0001213900-22-040363.json
- Plain text: https://secwatch.observer/filing/0001213900-22-040363.txt

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