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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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
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Item 4.01. Changes in Registrant’s Certifying Accountant.
(a) On November 13, 2024, Corner Growth Acquisition Corp. (the “Company”) dismissed Victor Mokuolu, CPA PLLC (“VMCPA”) as the Company’s independent registered public accounting firm and replaced VMCPA with Hudgens CPA, PLLC (“Hudgens”). The decision to dismiss VMCPA and replace them with Hudgens was approved by the Board of Directors of the Company.
VMCPA was engaged as the Company’s independent public accounting firm on September 6, 2024 and did not issue any reports on the Company’s consolidated financial statements.
From September 6, 2024 through November 13, 2024, (i) there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and VMCPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to VMCPA’s satisfaction, would have caused VMCPA 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 VMCPA with a copy of the above disclosures and requested that VMCPA furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of VMCPA’s letter dated November 13, 2024 is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) During the Company’s fiscal years ended December 31, 2023 and December 31, 2022 and the subsequent interim period through November 13, 2024, neither the Company nor anyone on its behalf has consulted with Hudgens regarding (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 Hudgens concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
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Item 9.01. Financial Statements and Exhibits.
(d) Exhibits – The following exhibits are filed as part of this report:
Exhibit No. Description of Exhibit
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| 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: November 14, 2024 | 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
November 13, 2024
To: Securities and Exchange Commission
Effective November 13, 2024, we, Victor Mokuolu, CPA PLLC (the “Firm”) were notified by you, Corner Growth Acquisition Corp. (the “Company”) of dismissal as the Company’s accountants and ceased our services as accountants. The Firm did not issue any report on the Company’s financial statements.
We provided the Company with an official resignation letter dated November 13, 2024.
Please accept this letter addressed to the Securities and Exchange Commission, stating Victor Mokuolu, CPA PLLC agrees with the statements made by the Company in its Item 4.01(a) of Form 8K filed by the Company, dated November 13, 2024.
Very truly yours,
Houston, Texas
