---
schema_version: "secwatch.filing_event.v1"
accession: "0001575872-22-000992"
form_type: "8-K"
ticker: "SMNR"
cik: "0001913577"
company_name: "Semnur Pharmaceuticals, Inc."
filed_at: "2022-10-19T23:59:59+00:00"
generated_at: "2026-06-23T02:45:54.514423+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Denali Capital Acquisition Corp replaces auditor; prior audit flagged going concern

## Summary
- Dismissed Friedman LLP on Oct 14, 2022; appointed Marcum LLP effective immediately.
- Auditor change follows Friedman's merger with Marcum on Sept 1, 2022; no disagreements or reportable events.
- Friedman's prior audit report (Jan 5–Feb 7, 2022) noted going concern uncertainty.
- Marcum engaged for fiscal year ending Dec 31, 2022; no prior consultations occurred.

## SEC filing metadata
- accession: 0001575872-22-000992
- form_type: 8-K
- ticker: SMNR
- cik: 0001913577
- company_name: Semnur Pharmaceuticals, Inc.
- filed_at: 2022-10-19T23:59:59+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/1913577/000157587222000992/0001575872-22-000992-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1913577/000157587222000992/deca-20221014.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001575872-22-000992
- JSON: https://secwatch.observer/filing/0001575872-22-000992.json
- Plain text: https://secwatch.observer/filing/0001575872-22-000992.txt

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