secwatch.observer — SEC 8-K summary
======================================

Issuer:     Mentor Capital, Inc. (MNTR)
CIK:        0001599117
Form:       8-K
Filed at:   2026-01-16T23:59:59+00:00
Accession:  0001493152-26-002522
Event type: other_material
Sentiment:  neutral
Materiality: 0.30
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Mentor Capital changes independent auditor to Cherry Bekaert after Spicer Jeffries acquisition
--------------------------------------------------------------------------------

- Former auditor Spicer Jeffries relationship ceased Jan 12, 2026 due to acquisition by Cherry Bekaert.
- No disagreements or reportable events in fiscal years 2023 and 2024.
- Cherry Bekaert appointed as new independent auditor effective Jan 13, 2026.
- Spicer Jeffries' audit reports for 2023 and 2024 were unqualified.
- Letter from Spicer Jeffries agrees with statements (filed as Exhibit 16.1).

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1599117/000149315226002522/0001493152-26-002522-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1599117/000149315226002522/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-26-002522

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer