{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-016942","form_type":"8-K","ticker":null,"cik":"0001745032","company_name":"Lodging Fund REIT III, Inc.","filed_at":"2023-10-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.292639+00:00","generated_at":"2026-06-09T07:09:19.707669+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Lodging Fund REIT III dismisses Deloitte, engages Marcum as new auditor","bullets":["Deloitte & Touche dismissed effective October 24, 2023, with no disagreements or reportable events.","Marcum LLP engaged as new independent registered public accounting firm on same date.","Audit Committee approved both the dismissal and engagement; Deloitte letter filed as Exhibit 16.1.","No consultations with Marcum prior to engagement on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-016942","json":"https://secwatch.observer/filing/0001558370-23-016942.json","markdown":"https://secwatch.observer/filing/0001558370-23-016942.md","text":"https://secwatch.observer/filing/0001558370-23-016942.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1745032/000155837023016942/0001558370-23-016942-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1745032/000155837023016942/lfr-20231024x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T07:09:19.707669+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":[{"claim_id":"5c15d60251a6c8e404248f2898a21ff9638a82ec","claim":"Lodging Fund REIT III, Inc. engaged Marcum LLP as its auditor.","evidence_excerpt":"On October 24, 2023, based on the approval of the Audit Committee of the Company, the Company engaged Marcum LLP (“Marcum”), a nationally recognized accounting firm, as the Company’s new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1745032/000155837023016942/0001558370-23-016942-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Marcum LLP"}],"fact_type":"auditor_change"},{"claim_id":"9f2e4e3641c9ad60fef7693902a887a711873541","claim":"Lodging Fund REIT III, Inc. dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On October 24, 2023, based on the approval of the Audit Committee of the Board of Directors (the “Audit Committee”) of Lodging Fund REIT III, Inc. (the “Company”), the Company dismissed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1745032/000155837023016942/0001558370-23-016942-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte & Touche LLP"},{"label":"Successor","value":"Marcum LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}