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

Issuer:     Ocean Capital Acquisition Corp (OCAC)
CIK:        0001926314
Form:       8-K
Filed at:   2026-08-31T12:00:32+00:00
Accession:  0001493152-26-040735
Event type: other_material
Sentiment:  negative
Materiality: 0.70
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Ocean Capital Acquisition dismisses YCM, appoints HYYH as auditor; going concern doubt noted
--------------------------------------------------------------------------------

- Dismissed YCM CPA INC. as independent auditor effective Aug 26, 2026; appointed HYYH CPA. LLC effective Aug 27, 2026.
- YCM's audit reports for FY2025 and FY2024 contained explanatory paragraph on substantial doubt about going concern.
- No disagreements or reportable events with YCM during FY2024-2025 and interim period through Aug 26, 2026.
- Company requested YCM letter to SEC; letter dated Aug 31, 2026 filed as Exhibit 16.1.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1926314/000149315226040735/0001493152-26-040735-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1926314/000149315226040735/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-26-040735

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