---
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"
generated_at: "2026-05-29T06:45:47.960235+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Ocean Biomedical dismisses Deloitte & Touche as independent auditor effective Dec. 2, 2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-049099
- JSON: https://secwatch.observer/filing/0001493152-24-049099.json
- Plain text: https://secwatch.observer/filing/0001493152-24-049099.txt

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