https://srinivasledger.github.io/filing-signalsWeekday tracking of restatements, SEC comment letters, material weaknesses, auditor and CFO changes, and going-concern language in SEC filings.Mon, 14 Sep 2026 08:28:25 +0000https://www.sec.gov/Archives/edgar/data/1956741/000121390026099309/0001213900-26-099309-index.htmcaf8102146bd73afFinance chief departureFri, 11 Sep 2026 00:00:00 +0000Zone Frontier Inc.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1829635/000110465926107115/0001104659-26-107115-index.htmac92e6101d98b93aFinance chief departureFri, 11 Sep 2026 00:00:00 +0000Transcode Therapeutics, Inc.'s Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1516551/000162828026061558/0001628280-26-061558-index.htmd2bb7c0038bed854Finance chief departureFri, 11 Sep 2026 00:00:00 +0000Skye Bioscience, Inc.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/890394/000121390026099297/0001213900-26-099297-index.htmf0fa9cbb7e9988c1Finance chief departureFri, 11 Sep 2026 00:00:00 +0000Peraso Inc.'s Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1755237/000119312526389318/0001193125-26-389318-index.htm46414b577d658da3Finance chief departureFri, 11 Sep 2026 00:00:00 +0000Korsana Biosciences, Inc.'s Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1873722/000149315226042362/0001493152-26-042362-index.htm613fd60237b40694Finance chief departureFri, 11 Sep 2026 00:00:00 +0000Bubblr Inc.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1701963/000121390026098586/0001213900-26-098586-index.htm6d8d5811470f4ad3Finance chief departureThu, 10 Sep 2026 00:00:00 +0000Versus Systems Inc.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1697884/000164033426001485/0001640334-26-001485-index.htmc535fae1377f86a0Finance chief departureThu, 10 Sep 2026 00:00:00 +0000VITASPRING BIOMEDICAL CO. LTD.'s Chief Financial Officer departed with no named successorhttps://www.sec.gov/Archives/edgar/data/1465740/000110465926106707/0001104659-26-106707-index.htm76d04d3b5448e6fbFinance chief departureThu, 10 Sep 2026 00:00:00 +0000TWO HARBORS INVESTMENT CORP.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1178253/000117825326000031/0001178253-26-000031-index.htm449134fec5719383Finance chief departureThu, 10 Sep 2026 00:00:00 +0000SCYNEXIS INC's Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1356090/000095010326001214/0000950103-26-001214-index.htme37a70a002607baeSEC comment letterThu, 10 Sep 2026 00:00:00 +0000Please tell us and revise to disclose, beginning with your Form 10-K for the year ended December 31, 2025, whether you track research and development (R&D) expenses by candidate or program and, if not, explain why not. To the extent you track any of your R&D expenses by candidate or program, provide a breakout of such amounts. For the R&D expenses you do not track by candidate or program, revise to provide a…https://www.sec.gov/Archives/edgar/data/1356090/000095010326002499/0000950103-26-002499-index.htm28cd7fc115ac7333SEC comment letterThu, 10 Sep 2026 00:00:00 +0000Please tell us what financial information is received by the CODM, and how it changed in the first quarter of 2025 and subsequent periods. · Clarify how the financial information for these reporting units is used, and how the uses of this information changed beginning in the first quarter of 2025 and subsequent periods. · Specifically identify what, if any, information is received but not regularly used, related to…https://www.sec.gov/Archives/edgar/data/1356090/000000000025011799/0000000000-25-011799-index.htm624712c2bc56eeceSEC comment letterThu, 10 Sep 2026 00:00:00 +0000Please tell us and revise to disclose, beginning with your Form 10-K for the year ended December 31, 2025, whether you track research and development (R&D) expenses by candidate or program and, if not, explain why not. To the extent you track any of your R&D expenses by candidate or program, provide a breakout of such amounts. For the R&D expenses you do not track by candidate or program, revise to provide a…https://www.sec.gov/Archives/edgar/data/1356090/000000000026001372/0000000000-26-001372-index.htm6d3f37d48f3bf36cSEC comment letterThu, 10 Sep 2026 00:00:00 +0000Please tell us what financial information is received by the CODM, and how it changed in the first quarter of 2025 and subsequent periods. Clarify how the financial information for these reporting units is used, and how the • 1. uses of this information changed beginning in the first quarter of 2025 and subsequent periods. • Specifically identify what, if any, information is received but not regularly used, related…https://www.sec.gov/Archives/edgar/data/2052959/000205295926000059/0002052959-26-000059-index.htmfa11de4adbb5e6faSEC comment letterThu, 10 Sep 2026 00:00:00 +0000We note your disclosure of gross contribution and gross contribution as a percentage of revenue for each of your segments. Please explain how you determined that these were not non-GAAP measures which would require a reconciliation to the most comparable GAAP measure. In this regard, we note that you disclose segment profit as your primary measure of segment performance. As gross contribution would appear to be an…https://www.sec.gov/Archives/edgar/data/2052959/000000000026007220/0000000000-26-007220-index.htm44bc4ef2c3e1e33aSEC comment letterThu, 10 Sep 2026 00:00:00 +0000We note your disclosure of gross contribution and gross contribution as a percentage of revenue for each of your segments. Please explain how you determined that these were not non-GAAP measures which would require a reconciliation to the most comparable GAAP measure. In this regard, we note that you disclose segment profit as your primary measure of segment performance. As gross contribution would appear to be an…https://www.sec.gov/Archives/edgar/data/1965040/000162828026061218/0001628280-26-061218-index.htm2bebd3451e27ad2dFinance chief departureThu, 10 Sep 2026 00:00:00 +0000Fortrea Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1119774/000117891326003609/0001178913-26-003609-index.htm8246589d72c3c9d8SEC comment letterThu, 10 Sep 2026 00:00:00 +0000Please revise your future filings to quantify the amount of the transaction price allocated to each unsatisfied (or partially satisfied) performance obligation as of the end of each reporting period and an explanation as to the period over which you expect to recognize the remaining revenue. In this regard, we note that $35.9 million remains unrecognized as deferred revenue, and that you expect to recognize 31% of…https://www.sec.gov/Archives/edgar/data/1119774/000000000026007171/0000000000-26-007171-index.htmbc7d8b4ad14cea68SEC comment letterThu, 10 Sep 2026 00:00:00 +0000Please revise your 2. future filings to quantify the amount of the transaction price allocated to each unsatisfied (or partially satisfied) performance obligation as of the end of each reporting period and an explanation as to the period over which you expect to recognize the remaining revenue. In this regard, we note that $35.9 million remains unrecognized as deferred revenue, and that you expect to recognize 31%…https://www.sec.gov/Archives/edgar/data/1505497/000121390026098820/0001213900-26-098820-index.htm9b18116c4e549977Auditor changeThu, 10 Sep 2026 00:00:00 +0000BioRestorative Therapies, Inc. moved from CBIZ to Bush & Associates CPAhttps://www.sec.gov/Archives/edgar/data/1488139/000162828026061392/0001628280-26-061392-index.htmecf3ff42df54d47bFinance chief departureThu, 10 Sep 2026 00:00:00 +0000Ameresco, Inc.'s Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1563568/000143774926030077/0001437749-26-030077-index.htm557e7e366fe86bbaAuditor changeThu, 10 Sep 2026 00:00:00 +0000AZIO AI HOLDINGS, INC. dismissed Barton CPA, PLLC and engaged TAAD LLPhttps://www.sec.gov/Archives/edgar/data/826253/000121390026098484/0001213900-26-098484-index.htmc0db55f18ed9f6e6Material weaknessThu, 10 Sep 2026 00:00:00 +0000GAAP knowledge and experience and ongoing training in the application of U.S. GAAP and SEC disclosure requirements commensurate with the Company’s financial reporting requirements. Notwithstanding the identified material weaknesses, management has concluded that the Financial Statements included in this Annual Report on Form 10-K present fairly, in all material respects, the Company’s financial position, results of operations and cash flows for the periods disclosed in conformity with U.S. GAAP. 24 Planned…https://www.sec.gov/Archives/edgar/data/896622/000110465926106706/0001104659-26-106706-index.htm028015b0dfa7f124Finance chief departureThu, 10 Sep 2026 00:00:00 +0000APTARGROUP, INC.'s Chief Accounting Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/105319/000119312526385911/0001193125-26-385911-index.htm66d249823a7fdee3Finance chief departureWed, 09 Sep 2026 00:00:00 +0000WW INTERNATIONAL, INC.'s Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1331421/000149315226041986/0001493152-26-041986-index.htm0a072165dc4a4158RestatementWed, 09 Sep 2026 00:00:00 +0000SDR Drone, Inc. said previously issued financial statements should no longer be relied uponhttps://www.sec.gov/Archives/edgar/data/1759509/000162828026061020/0001628280-26-061020-index.htm8824b8a0dcf3d331Finance chief departureWed, 09 Sep 2026 00:00:00 +0000Lyft, Inc.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/58361/000005836126000067/0000058361-26-000067-index.htmc927efbb0c117dc6Auditor changeWed, 09 Sep 2026 00:00:00 +0000LEE ENTERPRISES, Inc reported a change in its independent accounting firmhttps://www.sec.gov/Archives/edgar/data/1834376/000183437626000049/0001834376-26-000049-index.htm4067ca6ccbc23355Revenue recognition changeWed, 09 Sep 2026 00:00:00 +0000The Company recognizes revenue in accordance with Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (“ASC 606”).https://www.sec.gov/Archives/edgar/data/1728328/000121390026098419/0001213900-26-098419-index.htm60847704296c40a2Going concernWed, 09 Sep 2026 00:00:00 +0000Explanatory Paragraph – Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 1, the Company has a significant working capital deficiency, has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 1. The consolidated financial statements do…https://www.sec.gov/Archives/edgar/data/883902/000110465926106157/0001104659-26-106157-index.htmfdf867b6ec1463b6Finance chief departureWed, 09 Sep 2026 00:00:00 +0000Cornerstone Building Brands, Inc.'s Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/799850/000162828026061105/0001628280-26-061105-index.htme2493440e1dbc269Going concernWed, 09 Sep 2026 00:00:00 +0000B – Liquidity and Going Concern In accordance with Accounting Standards Codification (“ASC”) 205-40, Presentation of Financial Statements – Going Concern, management has the responsibility to evaluate whether conditions and/or events raise substantial doubt about the Company’s ability to meet its future financial obligations as they become due within one year after the date that the Condensed Consolidated Financial Statements are issued. This evaluation requires management to perform two steps. First, management must evaluate whether there are conditions and events that raise substantial…https://www.sec.gov/Archives/edgar/data/1819404/000181940426000097/0001819404-26-000097-index.htm85b2cb9c32c5151dFinance chief departureTue, 08 Sep 2026 00:00:00 +0000Nerdy Inc.'s Chief Accounting Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1003078/000100307826000094/0001003078-26-000094-index.htm150a5110ee9bb323Finance chief departureTue, 08 Sep 2026 00:00:00 +0000MSC INDUSTRIAL DIRECT CO INC's Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1398659/000110465926105722/0001104659-26-105722-index.htmc5f437a4406b00b0Finance chief departureTue, 08 Sep 2026 00:00:00 +0000Genpact LTD's Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/2109869/000182912626009860/0001829126-26-009860-index.htmc382c8cb497dda79Finance chief departureTue, 08 Sep 2026 00:00:00 +0000Exascale Labs Holdings Inc.'s Chief Financial Officer departed, with the filing citing misconducthttps://www.sec.gov/Archives/edgar/data/1954360/000119312526068733/0001193125-26-068733-index.htm84e777e04d9b97d3SEC comment letterTue, 08 Sep 2026 00:00:00 +0000We note that “Other general and administrative expenses” appear to be significant. Please confirm that any categories of other expenses that exceed 5% of total expenses have been separately identified in accordance with Regulation S-X 6-07.2(b). Response: The Fund advises the Staff that for the fiscal year ended December 31, 2024, the $2,258 thousand of “Other general and administrative expenses” set forth on the…https://www.sec.gov/Archives/edgar/data/1757715/000143774926029837/0001437749-26-029837-index.htm589c1490e0b31764Finance chief departureTue, 08 Sep 2026 00:00:00 +0000Aterian, Inc.'s Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1725255/000110465926105912/0001104659-26-105912-index.htm0666d3a62f44ecfcFinance chief departureTue, 08 Sep 2026 00:00:00 +0000AdaptHealth Corp.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1603923/000160392326000108/0001603923-26-000108-index.htmca38ae962c1d08e7Finance chief departureFri, 04 Sep 2026 00:00:00 +0000Weatherford International plc's Chief Accounting Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1919369/000119312526326319/0001193125-26-326319-index.htmf97712fe1d7facf7SEC comment letterFri, 04 Sep 2026 00:00:00 +0000Please explain why these amounts are recorded to the balance sheet if these amounts are subject to the standard recoupment terms. Response: The Fund advises the Staff that the “Expense Support Reimbursement” and “Due to Adviser” balances arise from different aspects of the ESA Agreement and are not duplicative. The “Expense Support Reimbursement” balance represents the cumulative Expense Payments made by the Adviser…https://www.sec.gov/Archives/edgar/data/1357878/000147237526000217/0001472375-26-000217-index.htm57559ba19564d5dfAuditor changeFri, 04 Sep 2026 00:00:00 +0000REGENEREX PHARMA, INC.'s auditor resignedhttps://www.sec.gov/Archives/edgar/data/917273/000119312526383630/0001193125-26-383630-index.htm6e5913a72cf3e5e0Finance chief departureFri, 04 Sep 2026 00:00:00 +0000RAMBUS INC's Chief Accounting Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1785424/000110465926105493/0001104659-26-105493-index.htm3291084fbcb960a9Auditor changeFri, 04 Sep 2026 00:00:00 +0000Katapult Holdings, Inc. moved from Grant Thornton to Elliott Davis, PLLChttps://www.sec.gov/Archives/edgar/data/2033383/000149315226041553/0001493152-26-041553-index.htm48fff81fbacbe962Finance chief departureFri, 04 Sep 2026 00:00:00 +0000Fusemachines Inc.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1283699/000119312526381901/0001193125-26-381901-index.htmf02ef9c99e6f4d4aFinance chief departureThu, 03 Sep 2026 00:00:00 +0000T-Mobile US, Inc.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1084765/000108476526000059/0001084765-26-000059-index.htm796a7635c59d52d7Finance chief departureThu, 03 Sep 2026 00:00:00 +0000RESOURCES CONNECTION, INC.'s Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1798100/000162828026060402/0001628280-26-060402-index.htm3e284b3654ed7261Finance chief departureThu, 03 Sep 2026 00:00:00 +0000NETSTREIT Corp.'s Chief Accounting Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1818383/000181838326000229/0001818383-26-000229-index.htm64eb5f1f457db809Finance chief departureThu, 03 Sep 2026 00:00:00 +0000MediaAlpha, Inc.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1528396/000152839626000039/0001528396-26-000039-index.htm824c83af7d15247aFinance chief departureThu, 03 Sep 2026 00:00:00 +0000Guidewire Software, Inc.'s Chief Accounting Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/2051380/000119312526382024/0001193125-26-382024-index.htmf5e419553bf851ebFinance chief departureThu, 03 Sep 2026 00:00:00 +0000GrabAGun Digital Holdings Inc.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1505952/000162828026060537/0001628280-26-060537-index.htmcd5fe7e3b0f9a186Going concernThu, 03 Sep 2026 00:00:00 +0000The Company had cash and cash equivalents of $25.1 million as of July 31, 2026, which would not be sufficient to repay the term loan upon any such 9 Domo, Inc. Notes to Condensed Consolidated Financial Statements (Continued) (unaudited) 1. Overview and Basis of Presentation (Continued) acceleration. As such, substantial doubt exists about the Company's ability to continue as a going concern within one year after the date these condensed consolidated financial statements are issued. In connection with the covenant noncompliance described above, the Company entered into a forbearance agreement…https://www.sec.gov/Archives/edgar/data/1494259/000119312526381142/0001193125-26-381142-index.htma345771b9dc7a8f2Finance chief departureThu, 03 Sep 2026 00:00:00 +0000CarGurus, Inc.'s Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1996862/000162828026060388/0001628280-26-060388-index.htm85c541ae77bb182eFinance chief departureThu, 03 Sep 2026 00:00:00 +0000Bunge Global SA's Chief Accounting Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1747079/000174707926000086/0001747079-26-000086-index.htma9fc4be799c7513dFinance chief departureThu, 03 Sep 2026 00:00:00 +0000Bally's Corp's Chief Financial Officer departed, replaced on an interim basishttps://www.sec.gov/Archives/edgar/data/1228454/000119312526381867/0001193125-26-381867-index.htmf450243e931fd434Auditor changeThu, 03 Sep 2026 00:00:00 +0000BCB BANCORP INC dismissed its auditor and engaged Deloittehttps://www.sec.gov/Archives/edgar/data/1783328/000119312526379343/0001193125-26-379343-index.htme558eb957f17ee2fFinance chief departureWed, 02 Sep 2026 00:00:00 +0000TScan Therapeutics, Inc.'s Chief Financial Officer departed and a successor was namedhttps://www.sec.gov/Archives/edgar/data/1092796/000119312526031459/0001193125-26-031459-index.htm86025900ef9b9262SEC comment letterWed, 02 Sep 2026 00:00:00 +0000We note your disclosure that as part of the Relocation, on January 31, 2023, you entered into (i) an assignment and assumption agreement with AOUT, pursuant to which AOUT assumed all of your rights, entitlement, and obligations in, to, and under the Missouri Lease, or the Assignment and Assumption Agreement, and (ii) an amended and restated guaranty in favor of RCS-S&W Facility, LLC, as successor in interest to the…https://www.sec.gov/Archives/edgar/data/1092796/000000000026000604/0000000000-26-000604-index.htm25fa479964d2d011SEC comment letterWed, 02 Sep 2026 00:00:00 +0000We note your disclosure that as part of the Relocation, on January 31, 2023, you entered into (i) an assignment and assumption agreement with AOUT, pursuant to which AOUT assumed all of your rights, entitlement, and obligations in, to, and under the Missouri Lease, or the Assignment and Assumption Agreement, and (ii) an amended and restated guaranty in favor of RCS-S&W Facility, LLC, as successor in interest to the…https://www.sec.gov/Archives/edgar/data/71829/000007182926000047/0000071829-26-000047-index.htm580d0c4ea372ba6cFinance chief departureWed, 02 Sep 2026 00:00:00 +0000NPK International Inc.'s Chief Financial Officer departed and a successor was named