---
schema_version: "secwatch.filing_event.v1"
accession: "0001558891-23-000030"
form_type: "8-K"
ticker: "LUCN"
cik: "0001726079"
company_name: "Lucent, Inc."
filed_at: "2023-04-05T23:59:59+00:00"
generated_at: "2026-06-17T05:56:38.719484+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# TipMeFast terminates auditor BF Borgers, engages Richard Bolko; Borgers failed to provide 2022 audit report

## Summary
- On April 3, 2023, TipMeFast terminated BF Borgers CPA PC as its independent auditor.
- Borgers did not provide the 2022 audit report and did not respond to the company's request for a letter to the SEC.
- No disagreements or reportable events occurred with Borgers during the relevant periods.
- The company engaged Richard Bolko as its new independent accountant effective April 3, 2023.
- The Board approved the change; no prior consultation with Bolko on accounting matters.

## SEC filing metadata
- accession: 0001558891-23-000030
- form_type: 8-K
- ticker: LUCN
- cik: 0001726079
- company_name: Lucent, Inc.
- filed_at: 2023-04-05T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1726079/000155889123000030/0001558891-23-000030-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1726079/000155889123000030/tpmf-20230403.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558891-23-000030
- JSON: https://secwatch.observer/filing/0001558891-23-000030.json
- Plain text: https://secwatch.observer/filing/0001558891-23-000030.txt

## Key facts
- Auditor Changes
  Lucent, Inc. engaged Richard Bolko as its auditor.
  - Action: engagement
  - Auditor: Richard Bolko
  source text: On April 3, 2023, the Company engaged Richard Bolko, as its new registered independent public accountant.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1726079/000155889123000030/0001558891-23-000030-index.htm
- Auditor Changes
  Lucent, Inc. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: Richard Bolko
  source text: On April 3, 2023, the Company terminated BF Borgers CPA PC ("Borgers") as its registered independent public accountant.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1726079/000155889123000030/0001558891-23-000030-index.htm

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