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    ABRI SPAC I INC. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits (Amendment)

    12/18/23 4:01:36 PM ET
    $ASPA
    Finance: Consumer Services
    Finance
    Get the next $ASPA alert in real time by email
    true 0001854583 0001854583 2023-12-01 2023-12-01 0001854583 CAUD:CommonStockParValue0.0001PerShareMember 2023-12-01 2023-12-01 0001854583 CAUD:WarrantsEachExercisableForOneShareOfCommonStockFor11.50PerShareMember 2023-12-01 2023-12-01 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

     

     

    UNITED STATES
    SECURITIES AND EXCHANGE COMMISSION

    Washington, D.C. 20549

     

    Form 8-K/A

    (Amendment No. 1)

     

    Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

     

    December 1, 2023

    Date of Report (Date of earliest event reported)

     

    COLLECTIVE AUDIENCE, INC.

    (Exact Name of Registrant as Specified in its Charter)

     

    Delaware   001-40723   86-2861807
    (State or other jurisdiction
    of  incorporation)
      (Commission File Number)   (I.R.S. Employer
    Identification No.)

     

    85 Broad Street 16-079

    New York, NY 10004

    (Address of Principal Executive Offices and Zip Code)

     

    Registrant’s telephone number, including area code: 

    (808) 829-1057

     

    (Former name or former address, if changed since last report)

     

    Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

     

    ☐Written communications pursuant to Rule 425 under the Securities Act

     

    ☐Soliciting material pursuant to Rule 14a-12 under the Exchange Act

     

    ☐Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act

     

    ☐Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act

     

    Securities registered pursuant to Section 12(b) of the Act:

      

    Title of each class   Trading Symbol(s)   Name of each exchange on which registered
             
    Common Stock, par value $0.0001 per share   CAUD   The Nasdaq Stock Market LLC
             
    Warrants, each exercisable for one share of Common Stock for $11.50 per share   CAUDW   The Nasdaq Stock Market LLC

     

    Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

     

    Emerging growth company ☒

     

    If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

     

     

     

     

     

     

    Explanatory Note

     

    On December 6, 2023, Collective Audience, Inc. (the “Company”) filed a Current Report on Form 8-K (the “Initial Form 8-K”) disclosing that on December 1, 2023, the Company had dismissed BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm. This Current Report on Form 8-K/A is filed solely to add, as Exhibit 16.1, the letter received on December 14, 2023 from BDO, whereby BDO agrees to the statements regarding its firm in the Initial Form 8-K.

     

    Item 4.01 Changes in Registrant’s Certifying Accountant.

     

    The Company provided BDO with the disclosure under Item 4.01 filed on December 6, 2023 and requested BDO to furnish the Company with a letter addressed to the United States Securities and Exchange Commission (the “SEC”) stating whether it agrees with the statements made by the Company in such Item 4.01 and, if not, stating the respects in which it does not agree. A copy of BDO’s letter dated December 6, 2023, is filed herewith as Exhibit 16.1

     

    Item 9.01. Financial Statements and Exhibits

     

    (d) Exhibits.

     

    Exhibit No.   Exhibit Title or Description
    16.1   Letter from BDO to the SEC.
    104   Cover Page Interactive Data File (embedded within the Inline XBRL document).

     

    1

     

     

    SIGNATURES

     

    Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

     

    Dated: December 18, 2023 COLLECTIVE AUDIENCE, INC. 
       
      By: /s/ Peter Bordes
      Name:  Peter Bordes
      Title: Chief Executive Officer

     

     

    2

     

     

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