---
schema_version: "secwatch.filing_event.v1"
accession: "0001558891-22-000042"
form_type: "8-K"
ticker: "LUCN"
cik: "0001726079"
company_name: "Lucent, Inc."
filed_at: "2022-06-03T23:59:59+00:00"
generated_at: "2026-06-25T04:49:02.805110+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# TipMeFast replaces auditor Michael Gillespie with BF Borgers; prior reports had going concern doubt

## Summary
- Terminated Michael Gillespie on May 30, 2022; engaged BF Borgers, CPA PC as new independent auditor same day.
- Gillespie's audit reports for periods through Dec 31, 2021 contained no adverse opinion but included a going concern explanatory paragraph.
- No disagreements with Gillespie on accounting principles, disclosure, or audit scope through termination date.
- No reportable events under Item 304(a)(1)(iv) of Reg S-K occurred during periods through Dec 31, 2021.

## SEC filing metadata
- accession: 0001558891-22-000042
- form_type: 8-K
- ticker: LUCN
- cik: 0001726079
- company_name: Lucent, Inc.
- filed_at: 2022-06-03T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1726079/000155889122000042/0001558891-22-000042-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1726079/000155889122000042/tpmf_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558891-22-000042
- JSON: https://secwatch.observer/filing/0001558891-22-000042.json
- Plain text: https://secwatch.observer/filing/0001558891-22-000042.txt

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