---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-21-013495"
form_type: "8-K/A"
ticker: "GFLT"
cik: "0001796949"
company_name: "GenFlat Holdings, Inc."
filed_at: "2021-12-23T23:59:59+00:00"
generated_at: "2026-06-27T22:39:22.905906+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "low"
source: SEC EDGAR
---

# Healthcare Business Resources discloses auditor change; Marcum letter filed but content unavailable

## Summary
- Dismissed Marcum LLP as independent registered public accounting firm, effective December 15, 2021.
- Appointed B F Borgers CPA PC as new independent registered public accounting firm.
- Marcum's response letter dated December 21, 2021 is filed as Exhibit 16.1; its content is not included in the filing body.

## SEC filing metadata
- accession: 0001654954-21-013495
- form_type: 8-K/A
- ticker: GFLT
- cik: 0001796949
- company_name: GenFlat Holdings, Inc.
- filed_at: 2021-12-23T23:59:59+00:00
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: low
- sec_items: 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1796949/000165495421013495/0001654954-21-013495-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1796949/000165495421013495/hbr_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-21-013495
- JSON: https://secwatch.observer/filing/0001654954-21-013495.json
- Plain text: https://secwatch.observer/filing/0001654954-21-013495.txt

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