Aimfinity Investment Corp. I 8-K, filed Oct 7, 2022
Aimfinity Investment Corp. I (AIMTF)
About this 8-K
Aimfinity Investment Corp. I filed this 8-K on October 7, 2022, reporting on events of October 5, 2022.
Items reported
- Item 4.01: Change of auditor
- Item 9.01: Financial statements and exhibits
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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CURRENT REPORT
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| Item 4.01 | Changes in Registrant’s Certifying Accountant. |
a) Dismissal of Independent Registered Public Accounting Firm.
Based on information provided by Friedman LLP (“Friedman”), the independent registered public accounting firm of Aimfinity Investment Corp. I (the “Company”), effective September 1, 2022, Friedman combined with Marcum LLP (“Marcum”) and continued to operate as an independent registered public accounting firm. Friedman continued to serve as the Company’s independent registered public accounting firm through October 5, 2022. On October 5, 2022, the Audit Committee of the Board of Directors of the Company dismissed Friedman and engaged Marcum to serve as the independent registered public accounting firm of the Company for the year ending December 31, 2022, effective immediately. The services previously provided by Friedman will now be provided by Marcum.
Friedman’s reports on the Company’s financial statements from July 26, 2021 (inception) through December 31, 2021 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 that the audit report on the financial statements of the Company from July 26, 2021 (inception) through December 31, 2021 contained an uncertainty about the Company’s ability to continue as a going concern.
During the period from July 26, 2021 (inception) through December 31, 2021 and the subsequent interim period through October 5, 2022, there were no disagreements with Friedman 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 Friedman, would have caused Friedman to make reference to the subject matter of the disagreements in connection with its reports on the Company’s financial statements for such periods. Also during this time, there were no “reportable events,” as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Friedman with a copy of the above disclosures and requested that Friedman furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made above. A copy of Friedman’s letter dated October 7, 2022 is attached as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Appointment of New Independent Registered Public Accounting Firm.
On October 5, 2022, the Company engaged Marcum as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2022, effective immediately. During the three months ended March 31, 2022, the three months ended June 30, 2022, and the interim period through October 5, 2022, neither the Company nor anyone on its behalf consulted with Marcum regarding (i) the application of accounting principles to any 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 any 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, or a “reportable event,” as defined in Item 304(a)(1)(v) of Regulation S-K.
| Item 9.01. | Financial Statements and Exhibits. |
| Exhibit No. |
Description | |
| 16.1 | Letter from Friedman LLP regarding the change in the Registrant’s certifying accountant, dated October 7, 2022 | |
| 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 on Form 8-K to be signed on its behalf as of October 7, 2022 by the undersigned hereunto duly authorized.
| Aimfinity Investment Corp. I | ||
| By: | /s/ Jing (George) Cao | |
| Jing (George) Cao | ||
| Chief Executive Officer | ||
2
Exhibit 16.1
October 7, 2022
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Dear Commissioners:
We have read the statements made by Aimfinity Investment Corp. I under Item 4.01 of its Form 8-K dated October 7, 2022. We agree with the statements concerning our firm in such Form 8-K; we are not in a position to agree or disagree with other statements contained Item 4.01 insofar as they relate to our firm.
Very truly yours,
/s/ Friedman LLP
New York, New York
