COOL 8-K
Corner Growth Acquisition Corp. (COOL)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Securities Exchange Act of 1934
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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. Changes in Registrant’s Certifying Accountant.
(a) On March 19, 2025, Corner Growth Acquisition Corp. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm. The decision to dismiss Hudgens was approved by the Board of Directors of the Company. The Company has not yet engaged a new independent registered public accounting firm to replace Hudgens.
Hudgens was engaged as the Company’s independent public accounting firm on November 13, 2024 and did not issue any reports on the Company’s consolidated financial statements.
From November 13, 2024 through March 19, 2024, (i) there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and Hudgens on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to Hudgens’s satisfaction, would have caused Hudgens to make reference to the subject matter of any such disagreement in connection with its reports for such years and interim period, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K other than the material weaknesses in the Company’s internal controls identified by management related to the controls around the interpretation and accounting for certain complex financial instruments, recording and disclosure of accrued and contingent liabilities and their related expenses and the communication by executive management of all material agreements.
The Company provided Hudgens with a copy of the above disclosures and requested that Hudgens furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of Hudgens’s letter dated March 20, 2025 is filed as Exhibit 16.1 to this Current Report on Form 8-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits – The following exhibits are filed as part of this report:
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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.
| Corner Growth Acquisition Corp. |
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Date: March 25, 2025 | By: | /s/ Hao Tian |
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| Name: | Hao Tian |
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| Title: | Chief Executive Officer |
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EXHIBIT 16.1
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| Assurance - Tax - |
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| Advisory |
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March 20, 2025
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Corner Growth Acquisition Corp.
Dear Sir/Madam
We have read the statements under item 4.01 of the Form 8-K to be filed with the Securities and Exchange Commission and we concur with such statements made regarding our firm. We have no basis to agree or disagree with other statements contained therein.
Very truly yours,
/s/ Hudgens CPA, PLLC
Hudgens CPA, PLLC
Houston, Texas