---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-078494"
form_type: "8-K"
ticker: null
cik: "0001536394"
company_name: "U.S. Lighting Group, Inc."
filed_at: "2023-09-22T23:59:59+00:00"
generated_at: "2026-06-10T09:39:34.206771+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# U.S. Lighting Group dismisses BF Borgers, appoints GBQ as new auditor

## Summary
- Effective Sept 20, 2023: dismissed BF Borgers CPA PC and engaged GBQ Partners LLC as independent auditor.
- Change driven by GBQ's local Ohio presence; no disagreements or reportable events with Borgers.
- Borgers' reports on 2021 and 2022 financials were unqualified; no adverse opinions or modifications.
- Borgers provided a letter dated Sept 21, 2023 agreeing with the company's statements (filed as Exhibit 16.1).

## SEC filing metadata
- accession: 0001213900-23-078494
- form_type: 8-K
- cik: 0001536394
- company_name: U.S. Lighting Group, Inc.
- filed_at: 2023-09-22T23:59:59+00:00
- event_type: other_material
- 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/1536394/000121390023078494/0001213900-23-078494-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1536394/000121390023078494/ea185568-8k_uslighting.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-078494
- JSON: https://secwatch.observer/filing/0001213900-23-078494.json
- Plain text: https://secwatch.observer/filing/0001213900-23-078494.txt

## Key facts
- Auditor Changes
  U.S. Lighting Group, Inc. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: GBQ Partners LLC
  source text: Also effective September 20, 2023, the Company dismissed BF Borgers CPA PC, Lakewood, Colorado (“ Borgers ”), as the Company’s independent principal accountant.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1536394/000121390023078494/0001213900-23-078494-index.htm
- Auditor Changes
  U.S. Lighting Group, Inc. engaged GBQ Partners LLC as its auditor.
  - Action: engagement
  - Auditor: GBQ Partners LLC
  source text: Effective September 20, 2023, US Lighting Group, Inc. (the “ Company ”) engaged GBQ Partners LLC, Columbus, Ohio (“ GBQ ”), to serve as the Company’s independent registered public accounting firm to audit the Company’s financial statements.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1536394/000121390023078494/0001213900-23-078494-index.htm

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