---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-22-036127"
form_type: "8-K"
ticker: null
cik: "0001205181"
company_name: "Grapefruit USA, Inc"
filed_at: "2022-12-21T23:59:59+00:00"
generated_at: "2026-06-21T00:41:41.926623+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Grapefruit USA auditor L&L CPAs resigns as it ceases public audit services

## Summary
- L&L CPAs resigned effective Nov 22, 2022 because it stopped offering public company audit services.
- No disagreements with L&L on accounting principles, financial disclosure, or audit scope in prior fiscal years.
- The resignation is unrelated to any past or current enforcement action against L&L.
- Company is actively engaged in finding a new independent registered public accounting firm.

## SEC filing metadata
- accession: 0001493152-22-036127
- form_type: 8-K
- cik: 0001205181
- company_name: Grapefruit USA, Inc
- filed_at: 2022-12-21T23:59:59+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/1205181/000149315222036127/0001493152-22-036127-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1205181/000149315222036127/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-22-036127
- JSON: https://secwatch.observer/filing/0001493152-22-036127.json
- Plain text: https://secwatch.observer/filing/0001493152-22-036127.txt

## Key facts
- Auditor Changes
  L&L CPAs, PA resigned as auditor of Grapefruit USA, Inc.
  - Action: resignation
  - Auditor: L&L CPAs, PA
  source text: On November 22, 2022, the Board of Directors of Grapefruit USA, Inc. ("Company") received a formal notice of resignation from its independent auditors, L&L CPAs, PA ("L&L"), effective as of such date, because L&L has ceased offering public company audit services.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1205181/000149315222036127/0001493152-22-036127-index.htm

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