---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-23-015936"
form_type: "8-K"
ticker: "VVOS"
cik: "0001716166"
company_name: "Vivos Therapeutics, Inc."
filed_at: "2023-05-09T23:59:59+00:00"
generated_at: "2026-06-15T09:30:36.703759+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Vivos Therapeutics cuts workforce 17%, accelerates cash flow positive target to Q1 2024

## Summary
- Reduced workforce by approximately 17% as part of operational efficiency initiatives.
- Now expects to achieve positive cash flow by Q1 2024, a full quarter earlier than prior mid-2024 guidance.
- Revenues expected to be relatively flat sequentially in H1 2023, with growth acceleration starting Q3 2023.
- Dismissed Plante & Moran as auditor; engaged Moss Adams LLP effective May 3, 2023.

## SEC filing metadata
- accession: 0001493152-23-015936
- form_type: 8-K
- ticker: VVOS
- cik: 0001716166
- company_name: Vivos Therapeutics, Inc.
- filed_at: 2023-05-09T23:59:59+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1716166/000149315223015936/0001493152-23-015936-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1716166/000149315223015936/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-015936
- JSON: https://secwatch.observer/filing/0001493152-23-015936.json
- Plain text: https://secwatch.observer/filing/0001493152-23-015936.txt

## Key facts
- Auditor Changes
  Vivos Therapeutics, Inc. engaged Moss Adams LLP as its auditor.
  - Action: engagement
  - Auditor: Moss Adams LLP
  source text: ay 3, 2023, the Committee approved the engagement of Moss Adams LLP (“ Moss Adams ”) as the Company’s new independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1716166/000149315223015936/0001493152-23-015936-index.htm
- Auditor Changes
  Vivos Therapeutics, Inc. dismissed Plante & Moran, PLLC as its auditor.
  - Action: dismissal
  - Auditor: Plante & Moran, PLLC
  - Successor: Moss Adams LLP
  source text: (the “ Company ”) dismissed Plante & Moran, PLLC (“ P&M ”), the Company’s independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1716166/000149315223015936/0001493152-23-015936-index.htm

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