---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-056938"
form_type: "8-K"
ticker: "HGAS"
cik: "0001817232"
company_name: "Global Gas Corp"
filed_at: "2023-07-14T23:59:59+00:00"
generated_at: "2026-06-13T08:20:28.053761+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Dune Acquisition to restate 2022 financials due to clerical error in stockholders' deficit

## Summary
- Non-reliance on previously issued audited 2022 financial statements due to error in net income in stockholders' deficit.
- Restatement limited to Consolidated Statements of Changes in Stockholders' Deficit for 2022 and 2021.
- No impact on cash position, revenues, or liquidity expected.
- Company will file Amendment No. 1 to its 2022 Form 10-K to correct the clerical error.
- Management and audit committee concluded non-reliance on July 14, 2023; discussed with auditor WithumSmith+Brown.

## SEC filing metadata
- accession: 0001213900-23-056938
- form_type: 8-K
- ticker: HGAS
- cik: 0001817232
- company_name: Global Gas Corp
- filed_at: 2023-07-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1817232/000121390023056938/0001213900-23-056938-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1817232/000121390023056938/ea181809-8k_duneacq.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-056938
- JSON: https://secwatch.observer/filing/0001213900-23-056938.json
- Plain text: https://secwatch.observer/filing/0001213900-23-056938.txt

## Key facts
- Auditor Changes
  Global Gas Corp reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: WithumSmith+Brown, PC
  source text: management of Dune Acquisition Corporation (the “Company”) has concluded that the previously issued audited financial statements for the year ended December 31, 2022 should be restated
  evidence_url: https://www.sec.gov/Archives/edgar/data/1817232/000121390023056938/0001213900-23-056938-index.htm

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