---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-028322"
form_type: "8-K"
ticker: null
cik: "0001708176"
company_name: "Hall of Fame Resort & Entertainment Co"
filed_at: "2023-04-07T23:59:59+00:00"
generated_at: "2026-06-17T04:39:05.038090+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Hall of Fame Resort dismisses Marcum, appoints Grant Thornton as auditor

## Summary
- Audit Committee dismissed Marcum LLP effective April 3, 2023; no disagreements or reportable events.
- Marcum's reports for FY2021 and FY2022 were unqualified, with no adverse opinions.
- Grant Thornton LLP appointed as new independent auditor for FY2023, subject to client acceptance procedures.
- Marcum's letter agreeing with Company's statements filed as Exhibit 16.1 to the 8-K.

## SEC filing metadata
- accession: 0001213900-23-028322
- form_type: 8-K
- cik: 0001708176
- company_name: Hall of Fame Resort & Entertainment Co
- filed_at: 2023-04-07T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1708176/000121390023028322/0001213900-23-028322-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1708176/000121390023028322/ea176260-8k_halloffame.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-028322
- JSON: https://secwatch.observer/filing/0001213900-23-028322.json
- Plain text: https://secwatch.observer/filing/0001213900-23-028322.txt

## Key facts
- Auditor Changes
  Hall of Fame Resort & Entertainment Co dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: approved the dismissal of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective April 3, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1708176/000121390023028322/0001213900-23-028322-index.htm
- Auditor Changes
  Hall of Fame Resort & Entertainment Co engaged Grant Thornton LLP as its auditor.
  - Action: engagement
  - Auditor: Grant Thornton LLP
  source text: approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the Company’s new independent registered public accounting firm, effective immediately
  evidence_url: https://www.sec.gov/Archives/edgar/data/1708176/000121390023028322/0001213900-23-028322-index.htm

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