HMMR 8-K
Hammer Technology Holdings Corp. (HMMR)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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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:
Securities registered pursuant to Section 12(b) of the Act: None
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Emerging growth company
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On July 23, 2024, Hammer Fiber Optics Holdings Corp. (the "Company") received notification from Fruci & Associates II, PLLC ("Fruci"), our independent accountant, that the original audit opinions issued by Fruci with the July 31, 2023 and July 31, 2022 Form 10-K filings by the Company were not supported with sufficient audit procedures and therefore should no longer be relied upon.
Fruci communicated this information with the executive officers and the board of directors of the Company and advised that the omitted audit procedures are in process and a 10-K/A for the respective years noted above will be filed upon completion of those procedures with a new audit opinion.
The Company provided Fruci with a copy of the disclosures it is making in this Current Report on Form 8-K (the "Report") prior to the time the Report was filed with the Securities and Exchange Commission (the "SEC"). The Company requested that Fruci furnish a letter addressed to the SEC stating whether or not it agrees with the statements made herein. A copy of Fruci's letter is attached hereto as Exhibit 7.
Item 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d) Exhibits
| Exhibit # | Description |
| 7 | Letter from Fruci & Associates II, PLCC, dated July 25, 2024 |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document |
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 thereunto duly authorized.
Hammer Fiber Optics Holdings Corp.
Dated: July 25, 2024
| /s/ Michael Cothill |
| Michael Cothill |
| Principal Executive Officer |
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July 25, 2024
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 Members of: WSCPA
802 North Washington
P 509-624-9223
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Securities and Exchange Commission (the "Commission") 100 F Street, NE Washington, D.C. 20549 Dear Ladies and Gentleman: We are the registered independent public accounting firm for Hammer Fiber Optics Holdings Corp (the "Company"). We have read the statements made by the Company, which were provided to us and which we understand will be filed with the Commission pursuant to Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review of its current report on Form 8-K (the "Current Report") and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm. We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K. Sincerely,
Fruci & Associates II, PLLC |
