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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): September
30, 2024
Safe
Pro Group Inc.
(Exact
name of Registrant as specified in its Charter)
Delaware |
|
001-42261 |
|
87-4227079 |
(State
or other jurisdiction |
|
(Commission |
|
(IRS
Employer |
of
incorporation) |
|
File
No.) |
|
Identification
No.) |
18305
Biscayne Blvd., Suite
222
Aventura,
Florida 33160
(Address
of principal executive offices)
Registrant’s
Telephone Number, including area code: (786)
409-4030
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 (see General Instruction A.2.):
☐ |
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)) |
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 |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common
Stock, par value $0.0001 |
|
SPAI |
|
The
NASDAQ Stock Market LLC |
Item
4.01. Changes in Registrant’s Certifying Accountant.
(a)
Dismissal of Independent Registered Public Accounting Firm
On
September 30, 2024, Safe Pro Group Inc. (the “Company”) notified Salberg & Company, P.A. (“Salberg”) of its
dismissal, effective September 30, 2024, as the Company’s independent registered public accounting firm.
The
reports of Salberg on the consolidated financial statements of the Company for the fiscal years ended December 31, 2022 and 2023 did
not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting
principle, other than an explanatory paragraph relating to the Company’s ability to continue
as a going concern. The decision to change the independent registered public accounting firm was approved by the Audit Committee
of the Board of Directors of the Company (the “Audit Committee”) and the Board of Directors of the Company.
During
the Company’s two most recent fiscal years ended December 31, 2023 and 2022, and through
September 30, 2024, there were no disagreements between the Company and 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 Salberg to make reference to the subject matter of the disagreements in connection with its audit reports on the Company’s
consolidated financial statements.
The
Company provided Salberg with a copy of this current report on Form 8-K in accordance with Item 304(a) of Regulation S-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 from Salberg addressed to the Securities and Exchange Commission is filed as Exhibit 16.1 to this current
report on Form 8-K.
(b)
New Independent Registered Public Accounting Firm
On
September 30, 2024, the Company appointed RBSM LLP (“RBSM”) as the Company’s independent registered public accounting
firm for the year ending December 31, 2024.
During
the Company’s two most recent fiscal years ended December 31, 2023 and 2022, and through
September 30, 2024, neither the Company nor anyone on behalf of the Company consulted with RBSM
regarding (a) 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 as to which the Company received a written report or
oral advice that was an important factor in reaching a decision on any accounting, auditing or financial reporting issue; or (b) any
matter that was the subject of a disagreement or a reportable event as defined in Item 304(a)(1)(iv) and (v), respectively, of Regulation
S-K.
Item
9.01. Financial Statements and Exhibits.
(d)
Exhibits.
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.
Date:
October 4, 2024
|
SAFE PRO GROUP INC. |
|
|
|
|
By: |
/s/
Daniyel Erdberg |
|
|
Daniyel
Erdberg |
|
|
Chief
Executive Officer |
Exhibit
16.1
October
2, 2024
Office
of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington,
DC 20549
Re: |
Safe
Pro Group, Inc. |
|
File
Reference No. 333-280599 |
We
were previously the independent registered public accounting firm for Safe Pro Group, Inc. and under the date of April 17, 2024, we reported
on the consolidated financial statements of Safe Pro Group, Inc. and Subsidiaries, as of December 31, 2023 and 2022, and for each of
the two years in the period ended December 31, 2023.
On
September 30, 2024, we were dismissed as the independent registered public accounting firm. We have read Safe Pro Group, Inc.’s
disclosures included in Item 4.01 “Changes in Registrant’s Certifying Accountant” on Safe Pro Group, Inc.’s Form
8-K dated September 30, 2024 to be filed with the Securities and Exchange Commission and we agree with such statements as they pertain
to Salberg & Company, P.A.
Very
truly yours,
SALBERG
& COMPANY, P.A.
Certified
Public Accountants and Consultants
2295
NW Corporate Blvd., Suite 240 ● Boca Raton, FL 33431-7328
Phone: (561) 995-8270 ● Toll Free: (866) CPA-8500 ● Fax: (561) 995-1920
www.salbergco.com
● info@salbergco.com
Member
National Association of Certified Valuation Analysts ● Registered with the PCAOB
Member CPAConnect with Affiliated Offices Worldwide ● Member AICPA Center for Audit Quality
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