---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-22-082578"
form_type: "8-K/A"
ticker: null
cik: "0001536394"
company_name: "U.S. Lighting Group, Inc."
filed_at: "2022-12-23T23:59:59+00:00"
generated_at: "2026-06-20T23:20:30.910985+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# U.S. Lighting Group clarifies Marcum LLP engagement contingent on client acceptance

## Summary
- Engagement of Marcum LLP as auditor for FY2022 is contingent on Marcum completing client acceptance procedures.
- No prior consultations with Marcum regarding accounting principles or audit opinions.
- No disagreements or reportable events during prior two fiscal years.
- Amendment filed to clarify contingency disclosed in prior 8-K.

## SEC filing metadata
- accession: 0001213900-22-082578
- form_type: 8-K/A
- cik: 0001536394
- company_name: U.S. Lighting Group, Inc.
- filed_at: 2022-12-23T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1536394/000121390022082578/0001213900-22-082578-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1536394/000121390022082578/ea170846-8ka1_uslight.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-22-082578
- JSON: https://secwatch.observer/filing/0001213900-22-082578.json
- Plain text: https://secwatch.observer/filing/0001213900-22-082578.txt

## Key facts
- Auditor Changes
  U.S. Lighting Group, Inc. engaged Marcum LLP as its auditor.
  - Action: engagement
  - Auditor: Marcum LLP
  source text: On December 12, 2022, US Lighting Group, Inc. (the “Company”) entered into an engagement letter with Marcum LLP to engage Marcum to serve as the Company’s independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ended December 31, 2022.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1536394/000121390022082578/0001213900-22-082578-index.htm

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