---
schema_version: "secwatch.filing_event.v1"
accession: "0001731122-23-000810"
form_type: "8-K"
ticker: null
cik: "0001781405"
company_name: "Odyssey Semiconductor Technologies, Inc."
filed_at: "2023-05-05T23:59:59+00:00"
generated_at: "2026-06-15T17:16:32.779389+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Odyssey Semiconductor dismisses Marcum, appoints BF Borgers CPA; prior reports had going concern

## Summary
- Dismissed Marcum LLP as independent auditor effective May 1, 2023; board approved May 3.
- Engaged BF Borgers CPA PC as new auditor for fiscal year ending Dec 31, 2023, effective immediately.
- No disagreements or reportable events with Marcum during 2021, 2022 or interim period through dismissal.
- Marcum's reports for fiscal 2021 and 2022 each included a going concern explanatory paragraph about significant losses and need for additional funds.

## SEC filing metadata
- accession: 0001731122-23-000810
- form_type: 8-K
- cik: 0001781405
- company_name: Odyssey Semiconductor Technologies, Inc.
- filed_at: 2023-05-05T23:59:59+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/1781405/000173112223000810/0001731122-23-000810-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1781405/000173112223000810/e4670_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001731122-23-000810
- JSON: https://secwatch.observer/filing/0001731122-23-000810.json
- Plain text: https://secwatch.observer/filing/0001731122-23-000810.txt

## Key facts
- Auditor Changes
  Odyssey Semiconductor Technologies, Inc. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  - Successor: BF Borgers CPA PC
  source text: the Board of Directors (the “Board”) of Odyssey Semiconductor Technologies, Inc. (the “Company”) and the Audit Committee (the “Audit Committee”) of the Board approved the dismissal of Marcum LLP (“Marcum”) by the Company on May 1, 2023 , effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1781405/000173112223000810/0001731122-23-000810-index.htm
- Auditor Changes
  Odyssey Semiconductor Technologies, Inc. engaged BF Borgers CPA PC as its auditor.
  - Action: engagement
  - Auditor: BF Borgers CPA PC
  source text: On May 3, 2023, the Board approved engagement of BF Borgers CPA PC on May 1, 2023 as the Company’s independent registered public accounting firm for the audit of the Company for the fiscal year ending December 31, 2023, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1781405/000173112223000810/0001731122-23-000810-index.htm

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