Form 8-K/A - Current report: [Amend]
18 Julio 2024 - 4:25PM
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0001729944
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2024-06-26
2024-06-26
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K/A
Amendment
No. 1
CURRENT
REPORT
Pursuant
to Section 13 or Section 15(d) of the Securities Exchange Act of 1934
Date
of Report (Date of earliest event reported): June 26, 2024
IMAC
Holdings, Inc.
(Exact
name of registrant as specified in its charter)
Delaware |
|
001-38797 |
|
83-0784691 |
(State
or other jurisdiction of
incorporation
or organization) |
|
(Commission
File
Number) |
|
(I.R.S.
Employer
Identification
Number) |
3401
Mallory Lane, Suite 100
Franklin,
Tennessee |
|
37067 |
(Address of principal
executive offices) |
|
(Zip Code) |
Registrant’s
telephone number, including area code: (844) 266-4622
(Former
name or former address, if changed since last report)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under
any of the following provisions:
☐ |
Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
|
|
☐ |
Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
|
|
☐ |
Pre-commencement communications
pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
|
|
☐ |
Pre-commencement communications
pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common
Stock, par value $0.001 per share |
|
BACK |
|
Nasdaq
Capital Market |
Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2
of the Securities Exchange Act of 1934.
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.
EXPLANATORY
NOTE
This
Amendment No. 1 on Form 8-K/A (the “Amendment”) amends the Current Report on Form 8-K filed by IMAC Holdings, Inc. (the “Company”)
with the Securities and Exchange Commission on July 2, 2024 (the “Original Form 8-K”). The Amendment is filed to clarify
that the appointment of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm for the
fiscal year ending December 31, 2024 was not effective upon engagement on June 26, 2024 (the “Engagement Date”), but is subject
to the finalization of Marcum’s client acceptance procedures.
Except
as expressly noted above, this Amendment does not modify or update in any way disclosures made in the Original Form 8-K. Accordingly,
this Amendment should be read in conjunction with the Original Form 8-K.
Item 4.01. Change in Registrant’s Certifying Accountant.
On
the Engagement Date, the Audit Committee of the Board of Directors of the Company approved the engagement of Marcum as the Company’s
independent registered public accounting firm for the fiscal year ending December 31, 2024. The engagement of Marcum is subject to the
finalization of Marcum’s client acceptance procedures.
As
disclosed in the Original Form 8-K, during the Company’s two most recent fiscal years and the subsequent interim period through
the Engagement Date, neither the Company nor anyone acting on its behalf consulted Marcum regarding (1) 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
consolidated financial statements, and Marcum did not provide either a written report or oral advice to the Company that was an important
factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, or (2) any matter
that was either the subject of a disagreement (as that term is used in Item 304(a)(1)(iv) of Regulation S-K and the related instructions
to Item 304 of Regulation S-K) on accounting principles or practices, financial statement disclosure or auditing scope or procedures
or a “reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K).
In
connection with the approved engagement of Marcum, on June 26, 2024, the Company terminated the engagement of Salberg & Company,
P.A. (“Salberg”) as the Company’s independent registered public accounting firm.
The
report of Salberg regarding the Company’s financial statements for the fiscal year ended December 31, 2023 did not contain any
adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles except
that the audit report of Salberg on the Company’s financial statements for the year ended December 31, 2023 contained an explanatory
paragraph regarding substantial doubt about the Company’s ability to continue as a going concern..
During
the fiscal year ended December 31, 2023, and subsequent interim periods through the date of Salberg’s termination, (i) there were
no disagreements with Salberg 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 Salberg, would have caused it to make reference to such disagreement
in its reports and (ii) there were no reportable events, as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the instructions
related thereto.
The
Company provided Salberg with a copy of this Form 8-K prior to its filing with the Securities and Exchange Commission and requested that
Salberg furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above
statements and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated July 2, 2024, was filed as
Exhibit 16.1 (which is incorporated by reference herein) to the Original Form 8-K.
SIGNATURE
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.
Dated:
July 18, 2024
|
IMAC HOLDINGS, INC. |
|
|
|
|
By: |
/s/
Sheri Gardzina |
|
Name: |
Sheri
Gardzina |
|
Title: |
Chief
Financial Officer |
v3.24.2
Cover
|
Jun. 26, 2024 |
Cover [Abstract] |
|
Document Type |
8-K/A
|
Amendment Flag |
true
|
Amendment Description |
This
Amendment No. 1 on Form 8-K/A (the “Amendment”) amends the Current Report on Form 8-K filed by IMAC Holdings, Inc. (the “Company”)
with the Securities and Exchange Commission on July 2, 2024 (the “Original Form 8-K”). The Amendment is filed to clarify
that the appointment of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm for the
fiscal year ending December 31, 2024 was not effective upon engagement on June 26, 2024 (the “Engagement Date”), but is subject
to the finalization of Marcum’s client acceptance procedures.
|
Document Period End Date |
Jun. 26, 2024
|
Entity File Number |
001-38797
|
Entity Registrant Name |
IMAC
Holdings, Inc.
|
Entity Central Index Key |
0001729944
|
Entity Tax Identification Number |
83-0784691
|
Entity Incorporation, State or Country Code |
DE
|
Entity Address, Address Line One |
3401
Mallory Lane
|
Entity Address, Address Line Two |
Suite 100
|
Entity Address, City or Town |
Franklin
|
Entity Address, State or Province |
TN
|
Entity Address, Postal Zip Code |
37067
|
City Area Code |
(844)
|
Local Phone Number |
266-4622
|
Written Communications |
false
|
Soliciting Material |
false
|
Pre-commencement Tender Offer |
false
|
Pre-commencement Issuer Tender Offer |
false
|
Title of 12(b) Security |
Common
Stock, par value $0.001 per share
|
Trading Symbol |
BACK
|
Security Exchange Name |
NASDAQ
|
Entity Emerging Growth Company |
true
|
Elected Not To Use the Extended Transition Period |
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IMAC (NASDAQ:BACK)
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