Form 8-K - Current report
14 10월 2023 - 6:00AM
Edgar (US Regulatory)
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2023-10-09
2023-10-09
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of report
(Date of earliest event reported): October 9, 2023
GD Culture Group Limited
(Exact name of Company as specified in charter)
Nevada |
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001-37513 |
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47-3709051 |
(State or other jurisdiction
of incorporation) |
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(Commission File No.) |
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(IRS Employer
Identification No.) |
22F - 810 Seventh Avenue,
New York, NY 10019
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(Address of Principal
Executive Offices) (Zip code)
+1-347-2590292
(Company’s Telephone number, including
area code)
Check the appropriate box
below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Company under any of the following provisions
(see General Instruction A.2. below):
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
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Pre-commencement communications pursuant to Rule 13e-4© under the Exchange Act (17 CFR 240.13©(c)) |
Indicate by check mark whether
the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule
12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company ☐
If an emerging growth company,
indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Securities registered pursuant
to Section 12(b) of the Act:
Title of each class |
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Trading Symbol(s) |
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Name of each exchange on which registered |
Common Stock, par value $0.0001 |
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GDC |
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Nasdaq Capital Market |
Item 4.01 Changes in Registrant’s Certifying
Accountant.
| (i) | On
October 9, 2023, GD Culture Group Limited (the “Company”) notified its independent registered public accounting firm, Enrome
LLP, its decision to dismiss Enrome LLP as the Company’s auditor. |
| (ii) | The
report of Enrome LLP on the financial statements of the Company for the fiscal year ended December 31, 2022 and the related statements
of operations and comprehensive income (loss), changes in stockholders’ equity (deficit), and cash flows for the fiscal year ended
December 31, 2022 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit
scope or accounting principles. |
| (iii) | The
decision to change the independent registered public accounting firm was recommended and approved by the Audit Committee and the Board
of Directors of the Company. |
| (iv) | Since
the engagement of Enrome LLP in September 2022 and through October 9, 2023, the date of dismissal, (a) there were no disagreements with
Enrome LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Enrome LLP, would have caused it to make reference thereto in its reports on the
financial statements for such years and (b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation
S-K. |
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(v) |
On October 9, 2023, the Company provided Enrome LLP with a copy of this Current Report and has requested that it furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K. |
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
Exhibit Index
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.
Date: October 13, 2023 |
GD Culture Group Limited |
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By: |
/s/ Xiao Jian Wang |
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Name: |
Xiao Jian Wang |
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Title: |
Chief Executive Officer, President and
Chairman of the Board |
2
Exhibit 16.1
October 12, 2023
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Enrome LLP. (“Enrome”)
has been furnished with a copy of the disclosures in the Form 8-K for the event that occurred on October 12, 2023 to be filed by Enrome’s
former client GD Culture Group Limited (the “Company”). Enrome does not disagree with the Company’s statements regarding
Enrome under Item 4.01. Changes in Company’s Certifying Accountant (1) Previous Independent Registered Public Accounting Firm.
Enrome has no basis to agree or
disagree with any other part of the Form 8-K.
Very truly yours,
/s/ Enrome LLP
Enrome LLP
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