---
schema_version: "secwatch.filing_event.v1"
accession: "0001214659-24-004860"
form_type: "8-K"
ticker: null
cik: "0000726516"
company_name: "Direct Investment Holdings Group, Inc."
filed_at: "2024-03-20T23:59:59+00:00"
generated_at: "2026-06-04T12:32:11.095043+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Auditor Swalm & Associates resigns from Direct Investment Holdings; principal retiring

## Summary
- Swalm & Associates resigned as auditor effective Jan 2, 2024, due to principal Edward Swalm's retirement.
- Prior audit opinions for fiscal years 2021-2022 were unqualified; no adverse opinions issued.
- Company has not yet named a replacement; outstanding $3,500 invoice owed to Swalm.
- Swalm will cooperate with new accountants if outstanding invoices are paid and authorization provided.

## SEC filing metadata
- accession: 0001214659-24-004860
- form_type: 8-K
- cik: 0000726516
- company_name: Direct Investment Holdings Group, Inc.
- filed_at: 2024-03-20T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/726516/000121465924004860/0001214659-24-004860-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/726516/000121465924004860/p3192488k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001214659-24-004860
- JSON: https://secwatch.observer/filing/0001214659-24-004860.json
- Plain text: https://secwatch.observer/filing/0001214659-24-004860.txt

## Key facts
- Auditor Changes
  Swalm & Associates resigned as auditor of Direct Investment Holdings Group, Inc..
  - Action: resignation
  - Auditor: Swalm & Associates
  source text: etter dated January 2, 2024, Swalm & Associates (“Swalm”) notified the President and Treasurer and the Chief Financial Officer of Direct Investment Holdings Group, Inc. (the “Company” or the “Issuer” or “FEPI”) that effective immediately Swalm was ceasing its services as independent registered public accountants for the Company, a decision due in part to the upcoming retirement of the principal of Swalm, Edward S. Swalm, CPA. The notice has the effect of a resignation and advises that Swalm will cooperate with the Company’s new independent registered public accountants.
  evidence_url: https://www.sec.gov/Archives/edgar/data/726516/000121465924004860/0001214659-24-004860-index.htm

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