UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
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Securities registered pursuant to Section 12(b) of the Act:
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| The Stock Market LLC |
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
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Item 4.01. Changes in Registrant’s Certifying Accountant
On April 17, 2024, Mazars USA LLP (“Mazars”) advised Applied UV, Inc., a Nevada corporation (the “Company”), that Mazars will cease to act as the Company’s independent registered public accounting firm, effective with the filing of the Company’s Quarterly Report on Form 10-Q for the period ended March 31, 2024 and no later than May 31, 2024. The Company expects to engage a new independent registered public accounting firm prior to the effective date of the Mazars resignation.
Mazars’ audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2022 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, other than the explanatory paragraph regarding the Company’s ability to continue as a going concern. In addition, during the Company’s fiscal years ended December 31, 2023 and 2022 and through April 17, 2024, there have been no disagreements with Mazars on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Mazars, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports on the Company’s financial statements for the fiscal years ended December 31, 2023 and December 31, 2022.
For the fiscal years ended December 31, 2023 and December 31, 2022 and through April 17, 2024, there were no “reportable events” as that term is described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Mazars with a copy of the disclosure contained herein, prior to its filing with the Securities and Exchange Commission (“SEC”), and requested that Mazars furnish the Company a letter addressed to the SEC stating whether or not it agreed with the statements contained herein and, if not, stating the respects in which it does not agree. A copy of Mazars’ letter dated as of April [*], 2024 is attached as Exhibit 16.1 hereto.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit No. | Description | |
| 16.1 | Letter from Mazars dated as of April 17, 2024. | |
| 104 | Cover Page Interactive Data File (formatted in Inline XBRL). | |
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.
| APPLIED UV, INC. | ||
| Date: April 19, 2024 | By: | /s/ Mike Riccio |
| Name: | Mike Riccio | |
| Title: | Chief Financial Officer | |