NOBH 8-K
Nobility Homes Inc (NOBH)
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.
On March 9, 2023, Nobility Homes, Inc. (the “Company”) was advised by Daszkal Bolton, LLP (“Daszkal”), the Company’s independent registered public accounting firm, that Daszkal completed a business combination agreement with CohnReznick LLP (“CohnReznick”). As a result of this transaction, Daszkal will resign as the Company’s independent registered public accounting firm upon the filing of the Company’s quarterly report on Form 10-Q for the quarter ended February 4, 2023.
Daszkal’s reports on the Company’s financial statements for the years ended November 5, 2022 and November 6, 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.
During the years ended November 5, 2022 and November 6, 2021, and the subsequent interim periods through the date of this report, there were no (i) disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Daszkal on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Daszkal’s satisfaction, would have caused Daszkal to make reference thereto in its reports on the financial statements for such years, or (ii) “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
The Company provided Daszkal with a copy of the foregoing disclosures and requested it to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in the foregoing disclosures. A copy of the letter has been filed as Exhibit 16.1 to this report.
ITEM 9.01 Financial Statements and Exhibits
| (d) | Exhibits: |
| Exhibit 16.1 | Letter from Daszkal Bolton, LLP to the Securities and Exchange Commission, dated March 15, 2023. | |
| Exhibit 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 hereunto duly authorized.
| NOBILITY HOMES, INC. | ||||||
| March 15, 2023 | By: | /s/ Lynn J. Cramer, Jr. | ||||
| Lynn J. Cramer, Jr., Treasurer | ||||||
| and Principal Accounting Officer | ||||||
Exhibit 16.1
March 15, 2023
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Nobility Homes, Inc. Changes in Registrant’s Certifying Accountant
We have read the statements made by Nobility Homes, Inc., which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K of the Company dated March 15, 2023, and agree with such statements contained therein as they pertain to our firm.
Sincerely,
/s/ Daszkal Bolton LLP
Daszkal Bolton LLP
Jupiter, Florida