---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-007298"
form_type: "8-K"
ticker: null
cik: "0001720025"
company_name: "Allegro Merger Corp."
filed_at: "2026-01-23T23:59:59+00:00"
generated_at: "2026-05-16T08:27:34.722021+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Allegro Merger Corp dismisses Hudgens CPA, engages HTL; prior auditor had going concern opinion

## Summary
- Dismissed Hudgens CPA as principal accountant on Jan 19, 2026; engaged HTL International same day.
- Hudgens' reports for FY 2024 and 2023 included going concern explanatory paragraph; no other adverse opinions.
- No disagreements or reportable events; company disclosed material weaknesses in internal controls to Hudgens.
- Hudgens did not respond to company's request for letter agreeing with the disclosed facts.

## SEC filing metadata
- accession: 0001213900-26-007298
- form_type: 8-K
- cik: 0001720025
- company_name: Allegro Merger Corp.
- filed_at: 2026-01-23T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1720025/000121390026007298/0001213900-26-007298-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1720025/000121390026007298/ea0273854-8k_allegro.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-007298
- JSON: https://secwatch.observer/filing/0001213900-26-007298.json
- Plain text: https://secwatch.observer/filing/0001213900-26-007298.txt

## Source-grounded claims
- claim_id: 0b2212b82e45efe77a9de1ffeec66cce60140985
  claim: Allegro Merger Corp. engaged HTL International, LLC as its auditor.
  evidence_excerpt: On January 19, 2026, Allegro Merger Corp, (the “ Company ”) engaged HTL International, LLC (“ HTL ”) as its principal accountant to review the Company’s financial statements for the years ended December 31, 2025 and 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1720025/000121390026007298/0001213900-26-007298-index.htm
- claim_id: 4db10a8e3b54c43f5a4789ae02633414b67e5a34
  claim: Allegro Merger Corp. dismissed Hudgens CPA, PLLC as its auditor.
  evidence_excerpt: Hudgens CPA, PLLC (“ Hudgens ”), who was dismissed as the Company’s principal accountant on the same date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1720025/000121390026007298/0001213900-26-007298-index.htm

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