---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-24-010605"
form_type: "8-K"
ticker: null
cik: "0001822886"
company_name: "HHG Capital Corp"
filed_at: "2024-03-20T23:59:59+00:00"
generated_at: "2026-06-04T11:56:25.105210+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# HHG Capital restates prior financials due to trust interest accrual error; non-reliance on FY2022 and Q1-Q3 2023

## Summary
- Interest income on trust account recorded on cash basis vs. accrual, understating trust investments, net income, and redeemable shares.
- Material misstatements affect FY2022 and Q1-Q3 2023; those financial statements are no longer reliable.
- Audit committee, in consultation with Marcum LLP, determined errors material per SAB 99 and SAB 108.
- Company will restate and file amended 10-K for FY2023 as soon as practicable.

## SEC filing metadata
- accession: 0001493152-24-010605
- form_type: 8-K
- cik: 0001822886
- company_name: HHG Capital Corp
- filed_at: 2024-03-20T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1822886/000149315224010605/0001493152-24-010605-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1822886/000149315224010605/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-010605
- JSON: https://secwatch.observer/filing/0001493152-24-010605.json
- Plain text: https://secwatch.observer/filing/0001493152-24-010605.txt

## Key facts
- Auditor Changes
  HHG Capital Corp reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: the errors were material to the financial statements for the fiscal year ended December 31, 2022, and the quarters ended March 31, 2023, June 30, 2023, and September 30, 2023 (collectively, the “Previously Issued Financial Statements”) and that the Previously Issued Financial Statements should no longer be relied upon
  evidence_url: https://www.sec.gov/Archives/edgar/data/1822886/000149315224010605/0001493152-24-010605-index.htm

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