---
schema_version: "secwatch.filing_event.v1"
accession: "0001802749-24-000004"
form_type: "8-K"
ticker: null
cik: "0001802749"
company_name: "Lightning eMotors, Inc."
filed_at: "2024-01-10T23:59:59+00:00"
generated_at: "2026-06-07T01:00:43.268694+00:00"
event_type: "other"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Lightning eMotors auditor Grant Thornton resigns after receivership and board resignation

## Summary
- Grant Thornton LLP resigned as independent auditor on Jan 5, 2024, after Lightning eMotors was placed under receivership and its board resigned on Dec 15, 2023.
- Resignation was not due to any disagreements on accounting principles, financial statement disclosure, or audit scope.
- Prior audit reports for FY2022 included an explanatory paragraph emphasizing substantial doubt about going concern due to accumulated deficit and cash used in operations.
- Company provided a copy of disclosures to Grant Thornton; a letter from the firm (Exhibit 16.1) is filed with the SEC.

## SEC filing metadata
- accession: 0001802749-24-000004
- form_type: 8-K
- cik: 0001802749
- company_name: Lightning eMotors, Inc.
- filed_at: 2024-01-10T23:59:59+00:00
- event_type: other
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1802749/000180274924000004/0001802749-24-000004-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1802749/000180274924000004/zev-20240105.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001802749-24-000004
- JSON: https://secwatch.observer/filing/0001802749-24-000004.json
- Plain text: https://secwatch.observer/filing/0001802749-24-000004.txt

## Key facts
- Auditor Changes
  Grant Thornton LLP resigned as auditor of Lightning eMotors, Inc..
  - Action: resignation
  - Auditor: Grant Thornton LLP
  source text: Grant Thornton LLP resigned as the independent registered public accounting firm for the Company on January 5, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1802749/000180274924000004/0001802749-24-000004-index.htm

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