ASBP 8-K
Aspire-Lakewood Holdings, Inc. (ASBP)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01 Changes in Registrant’s Certifying Accountant
| (a) | Termination of Previous Independent Registered Accounting Firm |
On September 24, 2026 Turner Stone & Company, LLP (“Turner”) was dismissed by the Audit Committee of the Board of Directors of Aspire-Lakewood Holdings, Inc. (the “Company”) as the Company’s independent registered public accounting firm, effective as of that date. Turner’s report on the Company’s consolidated financial statements as of December 31, 2025 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles, other than that it included an explanatory paragraph regarding substantial doubt as to the Company’s ability to continue as a going concern.
During the year ended December 31, 2025 and the subsequent interim periods through September 24, 2026, there were no “disagreements” (as such term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304) with Turner 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 Turner would have caused Turner to make reference to the subject matter of the disagreements or reportable events in connection with its reports on the financial statements for such years and interim periods.
During the year ended December 31, 2025 and the subsequent interim periods through September 24, 2026, the Company disclosed material weaknesses in its internal control over financial reporting. As disclosed in the Company’s Annual Report for the year ended December 31, 2025 on Form 10-K in Item 9A, the Company’s management concluded that as of December 31, 2025, the Company’s disclosure controls and procedures were not effective due to material weaknesses identified in internal control over financial reporting, however, after giving full consideration to the material weakness, management believes that the consolidated financial statements included in the Form 10-K were prepared in accordance with US generally accepted accounting principles.
There have been no other “reportable events” (as such term is defined in Item 304(a)(1)(v) of Regulation S-K).
In accordance with Item 304(a)(3) of Regulation S-K, the Company provided Turner with a copy of the disclosure it is making in this Current Report on Form 8-K and requested that Turner furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission stating whether Turner agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K. Turner has informed the Company that it does not disagree with the statements made in this Current Report on Form 8-K.
| (b) | Appointment of New Independent Registered Public Accounting Firm |
On September 24, 2026, the Company’s Audit Committee approved the engagement of CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately. During the year ended December 31, 2025 and through the subsequent interim periods as of September 24, 2026, neither the Company, nor any party on behalf of the Company, consulted with CBIZ regarding either (a) the application of accounting principles to a specified transaction, either completed or proposed, or the audit opinion that might be rendered regarding the Company’s consolidated financial statements, and no written report or oral advice was provided to the Company that CBIZ concluded was an important factor considered by the Company in deciding on any accounting, auditing or financial reporting issue, or (b) any matter subject of any “disagreement” (as such term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as such term is 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 Turner Stone & Company, LLP to the Securities and Exchange Commission, dated September 29, 2026. | |
| 104 | Cover Page Interactive Data File (embedded with the Inline XBRL document). |
SIGNATURE
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.
| ASPIRE-LAKEWOOD HOLDINGS, INC. | ||
| By: | /s/ Kraig Higginson | |
| Kraig Higginson | ||
| Chief Executive Officer | ||
| Date: September 29, 2026 | ||
Exhibit 16.1
Your Vision Our Focus
September 29, 2026
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
File No. 001-41293
Dear Sirs/Madams:
We have read Item 4.01 of Form 8-K dated September 24, 2026, of Aspire-Lakewood Holdings, Inc. (formerly, Aspire Biopharma Holdings, Inc.) and are in agreement with the statements insofar as they relate to our firm. We have no basis to agree or disagree with other statements contained therein.
Very truly yours,
/s/ Turner, Stone & Company, L.L.P.
Turner, Stone & Company, L.L.P.
Dallas, Texas
