EF Hutton Acquisition Corporation I 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.
(b) Engagement of New Independent Registered Public Accounting Firm
On December 12, 2023, ECD Automotive Design, Inc. (the “Company”), formerly a special purpose acquisition company known as EF Hutton Acquisition Corporation I (“EFHT”), completed a business combination (the “Business Combination”) contemplated by the merger agreement, dated as of March 3, 2023 (the “Merger Agreement”) by and among EFHT, Humble Imports Inc, d/b/a ECD Auto Design, a Florida corporation (“Humble”), ECD Auto Design UK, Ltd., an England and Wales corporation (the “ECD UK”), EFHAC Merger Sub, Inc., a Florida corporation (“Merger Sub”) and wholly-owned subsidiary of EFHT, and Scott Wallace, as the Securityholder Representative. Pursuant to the Merger Agreement, in connection with the Business Combination EFHT changed its name to ECD Automotive Design, Inc. The closing of the Business Combination was previously reported on the Current Report on Form 8-K filed by the Company with the SEC on December 18, 2023 (the “Super 8-K”).
Prior to the closing of the Business Combination, Marcum LLP (“Marcum”) was the independent registered public accounting firm of EFHT, and BF Borgers CPA PC (“BF Borgers”) was the independent registered public accounting firm of Humble. The dismissal of BF Borgers as Humble’s independent registered public accounting firm was previously disclosed in the Super 8-K.
Following the closing of the Business Combination, the Company did not have an independent registered public accounting firm and commenced the process of engaging Marcum as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ended December 31, 2023.
On January 22, 2024, the Audit Committee appointed Marcum as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ended December 31, 2023. During the Company’s fiscal year ended December 31, 2022 and 2021 and the period through the date of this report, neither the Company nor anyone acting on the Company’s behalf consulted Marcum with respect to any of the matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit No. | Description | |
| 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.
| Dated: January 26, 2024 | ||
| ECD AUTOMOTIVE DESIGN, INC. | ||
| By: | /s/ Raymond Cole | |
| Name: | Raymond Cole | |
| Title: | Chief Financial Officer | |
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