US Lighting : Change in Certifying Accountants - Form 8-K
September 21, 2023
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Item 4.01 Changes in Registrant's Certifying Accountant.
Effective September 20, 2023, US Lighting Group, Inc. (the "Company") engaged GBQ Partners LLC, Columbus, Ohio ("GBQ"), to serve as the Company's independent registered public accounting firm to audit the Company's financial statements. The Company has not consulted GBQ regarding either: (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; or (ii) any matter that was either the subject of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related instructions to that item) or a reportable event (as described in paragraph 304(a)(1)(v) of Regulation S-K).
Also effective September 20, 2023, the Company dismissed BF Borgers CPA PC, Lakewood, Colorado ("Borgers"), as the Company's independent principal accountant. Borgers was engaged by the Company on February 22, 2023. Borgers previously served as the Company's independent registered public accounting firm from December 30, 2020 to August 1, 2022.
The decision to dismiss Borgers and appoint GBQ to serve as the Company's independent registered public accounting firm was recommended by management and approved by the Company's board of directors, primarily because of GBQ's local presence in Ohio.
Neither of Borgers' reports on the Company's financial statements for 2022 or 2021 contained an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles. During Borgers' 2023 engagement by the Company, there were no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K) with Borgers or reportable events (as described under Item 304(a)(1)(v) of Regulation S-K) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Borgers, would have caused Borgers to make a reference to the subject matter of the disagreement in connection with its report.
The Company has provided a copy of the above statements to Borgers and requested that Borgers furnish it with a letter addressed to the Securities and Exchange Commission stating whether Borgers agrees with these statements. A copy of Borgers' letter, dated September 21, 2023, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
US Lighting Group Inc. published this content on 22 September 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 25 September 2023 02:15:22 UTC.
US Lighting Group, Inc. is a composite technology provider. The Company develops its products in the recreational vehicles (RV), marine, and composite housing sectors. The Company has four subsidiaries that design and market various products, which include Cortes Campers, LLC (Cortes Campers), Futuro Houses, LLC (Futuro Houses), Fusion X Marine, LLC (Fusion X Marine), and MIG Marine Corporation (Mig Marine). Cortes Campers is a brand of molded fiberglass campers, and its lead product is the Cortes 17. Futuro Houses is focused on the design and sales of molded fiberglass homes. Fusion X Marine is a high-performance boat designer. MIG Marine is a composite manufacturing company that produces molded fiberglass products for its other business lines. The Company and its subsidiaries have manufacturing and research and development (R&D) facilities in Cleveland, Ohio. Cortes Campers is a designer and marketer of recreational vehicles.
US LIGHTING GROUP, INC. 
