secwatch.observer — SEC 8-K summary
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Issuer:     Semnur Pharmaceuticals, Inc. (SMNR)
CIK:        0001913577
Form:       8-K
Filed at:   2022-10-19T23:59:59+00:00
Accession:  0001575872-22-000992
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1913577/000157587222000992/0001575872-22-000992-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1913577/000157587222000992/deca-20221014.htm
  HTML page:      https://secwatch.observer/filing/0001575872-22-000992

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