---
schema_version: "secwatch.filing_event.v1"
accession: "0001829126-22-019561"
form_type: "8-K"
ticker: null
cik: "0000829325"
company_name: "SPYR, Inc."
filed_at: "2022-11-29T23:59:59+00:00"
generated_at: "2026-06-21T12:31:59.789214+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Auditor L&L CPAs resigns as SPYR's independent accountant effective Nov 22, 2022

## Summary
- L&L CPAs resigned as SPYR's principal accountant on November 22, 2022.
- No disagreements on accounting principles or audit scope existed prior to resignation.
- Audit report for fiscal year ended Dec 31, 2021 was unqualified (no adverse opinion).
- Board of directors did not participate in the resignation decision.
- Auditor letter confirming agreement with disclosures attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0001829126-22-019561
- form_type: 8-K
- cik: 0000829325
- company_name: SPYR, Inc.
- filed_at: 2022-11-29T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/829325/000182912622019561/0001829126-22-019561-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/829325/000182912622019561/spyrinc_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001829126-22-019561
- JSON: https://secwatch.observer/filing/0001829126-22-019561.json
- Plain text: https://secwatch.observer/filing/0001829126-22-019561.txt

## Key facts
- Auditor Changes
  L&L CPAs, PA resigned as auditor of SPYR, Inc..
  - Action: resignation
  - Auditor: L&L CPAs, PA
  source text: On November 22, 2022, L&L CPAs, PA, the principal accountant engaged to audit the registrant’s financial statements, resigned its position.
  evidence_url: https://www.sec.gov/Archives/edgar/data/829325/000182912622019561/0001829126-22-019561-index.htm

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