Item 4.01 Change in Registrant's Certifying Accountant.
The Audit Committee (the "Audit Committee") of the Board of Directors of
Smith-Midland Corporation, a Delaware corporation (the "Company"), was notified
that Dixon Hughes Goodman LLP ("DHG"), the Company's independent registered
public accounting firm, merged with BKD LLP ("BKD") on June 1, 2022, and the
combined practice now operates under the name FORVIS, LLP ("FORVIS").
Accordingly, on June 1, 2022, FORVIS became the Company's independent registered
public accounting firm.
DHG has been the Company's independent registered accounting firm since April 4,
2022; therefore, DHG has not rendered any audit reports on the Company's
consolidated financial statements as of and for the fiscal years ended December
31, 2021 and 2020.
Since April 4, 2022, there were no "reportable events" within the meaning of
Item 304(a)(1)(v) of Regulation SK.
The Company provided FORVIS, as successor to DHG, with a copy of the disclosures
it is making in this Current Report on Form 8-K and requested that FORVIS
furnish a letter addressed to the Securities and Exchange Commission stating
whether or not it agrees with the statements made herein. A copy of FORVIS'
letter dated June 3, 2022, is filed as Exhibit 16.1 hereto.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
Exhibit No Exhibit Description
16.1 Letter of FORVIS, LLP dated June 3, 2022
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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