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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