Dune Acquisition Corporation filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
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Item 4.01 Changes in Registrant’s Certifying Accountant.
(a) On February 6, 2024, Marcum LLP (“Marcum”) was dismissed as the independent registered public accounting firm for the Company and replaced by Grassi & Co., CPAs, P.C. (“Grassi”). The decision to replace Marcum with Grassi was approved by the Audit Committee of the Board of Directors of the Company.
Since December 21, 2023 (the date of Marcum’s engagement) through the year ended December 31, 2023 and the subsequent interim period through February 6, 2024, (i) there were no disagreements between the Company and Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to their satisfaction, would have caused would have caused Marcum to make reference to such disagreements in its report on the consolidated financial statements for such years; and (ii) there were no “reportable events” as such term is defined in Item 304(a)(1)(v) of Regulation S-K).
Marcum served as the independent registered public accounting firm for Global Hydrogen Energy, LLC, the accounting acquirer in our business combination, from May 15, 2023 through the close of the business combination on December 21, 2023. Marcum did not issue an audit report for Global Gas Corporation. During its time as Global Hydrogen's independent registered public accounting firm, Marcum issued an audit report to the Company on the consolidated financial statements of the Company dated April 21, 2023. The report issued by Marcum did not contained an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except for the uncertainty for going concern.
Before filing this Current Report on Form 8-K with the SEC, the Company provided Marcum with a copy of the disclosures contained in this Item 4.01(a). The Company has requested that Marcum issue a letter, addressed to the SEC, stating whether or not Marcum agrees with the statements contained in this Item 4.01(a). A copy of Marcum’s letter dated February 6, 2024, addressed to the SEC, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) During the Company’s two most recent fiscal years and through February 6, 2024, neither the Company nor anyone acting on the Company’s behalf consulted Grassi with respect to any of the matters or reportable events set forth in Item 304(a)(2) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit Number | Description of Exhibit | |
| 16.1 | Letter, dated February 12, 2024, from Marcum LLP addressed to the Securities and Exchange Commission. | |
| 104 | Cover page interactive data file (embedded within the Inline XBRL document). |
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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.
| GLOBAL GAS CORPORATION | ||
| Date: February 12, 2024 | By: | /s/ William Bennett Nance, Jr. |
| Name: | William Bennett Nance, Jr. | |
| Title: | Chief Executive Officer and Secretary | |
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