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2023年11月22日 - 6:05AM
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d)
of
the Securities Exchange Act of 1934
Date
of Report (Date of earliest event reported): November 15, 2023
DRAGONFLY
ENERGY HOLDINGS CORP.
(Exact
name of registrant as specified in its charter)
Nevada |
|
001-40730 |
|
85-1873463 |
(State
or other jurisdiction
of
incorporation) |
|
(Commission
File
Number) |
|
(IRS
Employer
Identification
No.) |
1190
Trademark Drive, #108 |
|
|
Reno,
Nevada |
|
89521 |
(Address
of principal executive offices) |
|
(Zip
Code) |
(775)
622-3448
(Registrant’s
telephone number, including area code)
N/A
(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 (17 CFR 230.425) |
|
|
☐ |
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
|
|
☐ |
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
|
|
☐ |
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e- 4(c)) |
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 |
|
DFLI |
|
The
Nasdaq Global Market |
Redeemable
warrants, exercisable for common stock at an exercise price of $11.50 per share, subject to adjustment |
|
DFLIW |
|
The
Nasdaq Capital Market |
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).
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.
Item 4.01. |
Change
in Registrant’s Certifying Accountant |
(a)
Dismissal of Independent Registered Public Accounting Firm
On
November 15, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of Dragonfly Energy Holdings
Corp. (the “Company”) dismissed BDO USA, LLP (n/k/a BDO USA, P.C.) (“BDO”) as the Company’s
independent registered public accounting firm. BDO had served as the Company’s independent registered public accounting firm from
October 7, 2022 through the period ended September 30, 2023.
BDO’s audit report on the
Company’s consolidated financial statements as of December 31, 2022 and 2021 and for the years then ended did not contain
an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles,
except for BDO’s report for the year ended December 31, 2022, which contained an explanatory paragraph regarding the substantial
doubt about the Company’s ability to continue as a going concern.
During
the fiscal years ended December 31, 2022 and 2021 and the subsequent interim period through November 15, 2023: (1)
there were no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K) with BDO on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of BDO, would have caused BDO to make reference to the subject matter of such disagreements in connection with its reports
on the consolidated financial statements for the following periods and (2) there were no “reportable events” (as defined
in Item 304(a)(1)(v) of Regulation S-K), except as set forth below. As previously disclosed in Item 9A of the Company’s
Annual Report on Form 10-K for the year ended December 31, 2022 (the “Annual Report”), the Company’s management
identified material weaknesses related to maintaining effective controls in the following areas: (i) insufficient number of accounting
and financial reporting resources with the appropriate level of knowledge, experience and training; (ii) ineffective identification and
assessment of risks impacting internal control over financial reporting; and (iii) ineffective evaluation and determination as to whether
the components of internal control were present and functioning. As described in the Annual Report, the foregoing material weaknesses
contributed to the following additional material weaknesses in business processes: (i) designing and implementing procedures surrounding
completion, accuracy and review of account reconciliations; (ii) designing and implementing controls to assess the completeness, accuracy
and accounting analysis of material contracts entered into by the Company; (iii) designing and implementing controls to sufficiently
supervise and review the work completed by specialist engaged by the Company; (iv) designing and implementing controls to ensure the
accuracy of period-end inventory count procedures to ensure proper financial reporting; and (v) designing and implementing control procedures
to ensure the accuracy of the financial statements to the underlying accounting records and ensure the completeness of required disclosure.
This reportable event was discussed among the Company’s management, the Audit Committee and BDO. BDO has been authorized by
the Company to respond fully to the inquiries of Marcum LLP (“Marcum”), the successor accountant, including concerning
this reportable event.
The
Company provided BDO with a copy of this report prior to its filing with the Securities and Exchange Commission (the “SEC”)
and requested that BDO furnish the Company with a letter addressed to the SEC stating whether BDO agrees with the statements made by
the Company in this report and, if not, stating the respects, if any, in which BDO does not agree with such statements. A copy of the
letter from BDO is filed with this report as Exhibit 16.1.
(b)
Engagement of New Independent Registered Public Accounting Firm
On
November 15, 2023, the Audit Committee appointed Marcum as the Company’s new independent registered public accounting firm commencing
with the Company’s fiscal year ending December 31, 2023, subject to Marcum completing its client acceptance process.
During
the Company’s fiscal years ended December 31, 2022 and 2021 and the subsequent interim periods through November
17, 2023, the date Marcum completed its client acceptance process, neither the Company nor anyone acting on its behalf
consulted with Marcum regarding either of the following: (i) the application of accounting principles to a specified transaction, either
completed or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a
written report nor oral advice was provided to the Company that Marcum concluded was an important factor considered by the Company in
reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a
disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or a “reportable event,” as
described in Item 304(a)(1)(v) of Regulation S-K.
Item
9.01. | Financial
Statements and Exhibits. |
(d)
Exhibits.
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.
|
DRAGONFLY
ENERGY HOLDINGS CORP. |
|
|
|
|
By: |
/s/
Denis Phares |
|
Name: |
Denis
Phares |
|
Title: |
Chief
Executive Officer |
Date:
November 21, 2023
Exhibit
16.1
November
21, 2023
Securities
and Exchange Commission
100
F Street N.E.
Washington,
D.C. 20549
We
have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on November 15, 2023, to be filed
by our former client, Dragonfly Energy Holdings Corp. We agree with the statements made in response to that Item insofar as they relate
to our Firm.
Very
truly yours,
/s/
BDO USA P.C.
v3.23.3
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|
Nov. 15, 2023 |
Document Type |
8-K
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|
Document Period End Date |
Nov. 15, 2023
|
Entity File Number |
001-40730
|
Entity Registrant Name |
DRAGONFLY
ENERGY HOLDINGS CORP.
|
Entity Central Index Key |
0001847986
|
Entity Tax Identification Number |
85-1873463
|
Entity Incorporation, State or Country Code |
NV
|
Entity Address, Address Line One |
1190
Trademark Drive
|
Entity Address, Address Line Two |
#108
|
Entity Address, City or Town |
Reno
|
Entity Address, State or Province |
NV
|
Entity Address, Postal Zip Code |
89521
|
City Area Code |
(775)
|
Local Phone Number |
622-3448
|
Written Communications |
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Entity Emerging Growth Company |
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Elected Not To Use the Extended Transition Period |
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|
Common stock, par value $0.0001 per share |
|
Title of 12(b) Security |
Common
stock, par value $0.0001 per share
|
Trading Symbol |
DFLI
|
Security Exchange Name |
NASDAQ
|
Redeemable warrants, exercisable for common stock at an exercise price of $11.50 per share, subject to adjustment |
|
Title of 12(b) Security |
Redeemable
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