Laird Superfood Inc. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits

false 0001650696 0001650696 2025-03-10 2025-03-10

 

 

 

 

 

 

 

 

Registrant’s telephone number, including area code: (541) 588-3600

 

 

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:

 

 

 

 

 

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

 

 

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

 

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. ☐

 

 

 

 

On March 10, 2025, the Board of Directors (the “Board”) of Laird Superfood, Inc. (the “Company”) approved the dismissal of Moss Adams LLP (“Moss Adams,”) the Company’s independent registered public accounting firm, such action dismissing Moss Adams effective immediately. Management of the Company notified Moss Adams of the dismissal on the date thereof.

 

In connection with the audits of the Company's consolidated financial statements for the fiscal years ended December 31, 2024 and 2023, and in the subsequent period through March 10, 2025:

 

 

The Company has provided a copy of the disclosures on this Current Report on Form 8-K (this “Form 8-K”) to Moss Adams and requested that Moss Adams furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Moss Adams agrees with the above statements. A copy of Moss Adams’ letter, dated March 14, 2025, is filed as Exhibit 16.1 to this Form 8-K.

 

 

On March 10, 2025, the Board approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately, subject to completion of its standard client acceptance procedures.

 

During the two most recent fiscal years and in the subsequent interim period through March 10, 2025, neither the Company, nor anyone on its behalf, has consulted with KPMG with respect to either: (i) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that KPMG concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) any other matters that were either the subjects of a disagreement or a reportable (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions to Item 304 or Regulation S-K).

 

 

(d) Exhibits

 

 

 

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.