---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-084587"
form_type: "8-K/A"
ticker: "BLTH"
cik: "0001487718"
company_name: "AMERICAN BATTERY MATERIALS, INC."
filed_at: "2023-11-08T23:59:59+00:00"
generated_at: "2026-06-08T09:14:13.747922+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# American Battery Materials dismisses auditor Pinnacle, engages GreenGrowth CPAs

## Summary
- Dismissed Pinnacle as independent auditor on Oct 26, 2023 after Pinnacle said it would stop serving public companies.
- Engaged GreenGrowth CPAs as new independent auditor effective Oct 26, 2023.
- No disagreements with Pinnacle on accounting principles or audit scope during the two most recent fiscal years.
- Pinnacle's audit reports for 2021 and 2022 contained going-concern qualification but no adverse opinion.
- Material weaknesses in internal control over financial reporting were identified but no other reportable events.

## SEC filing metadata
- accession: 0001213900-23-084587
- form_type: 8-K/A
- ticker: BLTH
- cik: 0001487718
- company_name: AMERICAN BATTERY MATERIALS, INC.
- filed_at: 2023-11-08T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1487718/000121390023084587/0001213900-23-084587-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1487718/000121390023084587/ea187909-8ka1_american.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-084587
- JSON: https://secwatch.observer/filing/0001213900-23-084587.json
- Plain text: https://secwatch.observer/filing/0001213900-23-084587.txt

## Key facts
- Auditor Changes
  AMERICAN BATTERY MATERIALS, INC. dismissed Pinnacle Accountancy Group of Utah, a dba of Heaton & Company, PLLC as its auditor.
  - Action: dismissal
  - Auditor: Pinnacle Accountancy Group of Utah, a dba of Heaton & Company, PLLC
  source text: s being filed to include the letter issued by Pinnacle Accountancy Group of Utah, a dba of Heaton & Company, PLLC, on 02 November 2023, and received by the Company on the same date, with regard to the Company’s dismissal of Pinnacle as the Company’s independent registered public accounting firm. Except as described above, there are no other changes to the Original Report. Accordingly, this Amendment No. 1 should be read in conjunction with the Original Report. ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT. (a) Dismissal of Independent Registered Public Accounting Firm . On 26 October 2023, AMERICAN BATTERY MATERIALS, INC., a Delaware corporation (the “ Company ”), dismissed Pinnacle Accountancy Group of Utah, a dba of Heaton & Company,
  evidence_url: https://www.sec.gov/Archives/edgar/data/1487718/000121390023084587/0001213900-23-084587-index.htm
- Auditor Changes
  AMERICAN BATTERY MATERIALS, INC. engaged GreenGrowth CPAs as its auditor.
  - Action: engagement
  - Auditor: GreenGrowth CPAs
  source text: (b) Engagement of New Independent Registered Public Accounting Firm . 1 Effective 26 October 2023, the Company engaged GreenGrowth CPAs (“ GreenGrowth ”) as the Company’s new independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1487718/000121390023084587/0001213900-23-084587-index.htm

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