{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-049099","form_type":"8-K","ticker":"OCEA","cik":"0001869974","company_name":"Ocean Biomedical, Inc.","filed_at":"2024-12-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.194216+00:00","generated_at":"2026-05-29T06:45:47.960235+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Ocean Biomedical dismisses Deloitte & Touche as independent auditor effective Dec. 2, 2024","bullets":["Dismissed Deloitte & Touche LLP as independent registered public accounting firm effective December 2, 2024.","No disagreements with Deloitte on accounting principles, financial statement disclosure, or audit scope during fiscal 2022–2023 or interim period through Dec. 2, 2024.","Deloitte's prior reports contained a going concern explanatory paragraph citing working capital deficiency and anticipated losses.","Board approved the change by written consent on December 2, 2024.","Company requested Deloitte to furnish a letter to the SEC agreeing with the statements; letter attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-049099","json":"https://secwatch.observer/filing/0001493152-24-049099.json","markdown":"https://secwatch.observer/filing/0001493152-24-049099.md","text":"https://secwatch.observer/filing/0001493152-24-049099.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1869974/000149315224049099/0001493152-24-049099-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1869974/000149315224049099/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T06:45:47.960235+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}