Item 4.01. Changes in Registrant's Certifying Accountant

Marcum LLP ("Marcum") was previously the independent registered public accounting firm for Archimedes Tech SPAC Partners Co. (the "Company"). On August 4, 2021, Marcum was dismissed as the Company's independent registered public accounting firm. The decision to dismiss Marcum was approved by the Audit Committee of the Company.

During the period from September 15, 2020 (inception) through December 31, 2020, and the subsequent interim period through March 31, 2021, there were no: (1) disagreements with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to their satisfaction, would have caused them to make reference in connection with their opinion to the subject matter of the disagreement, or (2) reportable events under Item 304(a)(1)(v) of Regulation S-K.

The reports of Marcum on the financial statements of the Company during the period from September 15, 2020 (inception) through December 31, 2020, and the subsequent interim period through March 31, 2021, did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainties, audit scope or accounting principles, except for an explanatory paragraph in such report regarding substantial doubt about the Company's ability to continue as a going concern and the material weakness identified by the Company in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2021 as described below.

In Item 4 of the Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2021, management disclosed the existence of a material weakness in internal controls over financial reporting related to the Company's proper accounting classification of the private warrants issued in March 2021 which, due to its impact on the Company's financial statements, the management determined to be a material weakness. Management concluded that as of March 31, 2021, internal control over financial reporting was not effective. Management has implemented remedial measures to address the material weakness, which involve enhancing the Company's system of evaluating and implementing the accounting standards that apply to its financial statements, including through enhanced analyses by the Company's personnel and third-party professionals with whom it consults regarding complex accounting applications. The elements of the Company's remediation plan can only be accomplished over time, and the management can offer no assurance that these initiatives will ultimately have the intended effects.

During the period from September 15, 2020 (inception) through December 31, 2020, and the subsequent interim period through March 31, 2021, there were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K), except as discussed above.

A letter from Marcum is attached as an exhibit to this Report on Form 8-K.

On August 10, 2021, the Company engaged UHY LLP ("UHY") as its new independent registered public accounting firm for the year ending December 31, 2021. The decision to engage UHY was approved by the Audit Committee of the Company. During the period from September 15, 2020 (inception) through December 31, 2020, and the subsequent interim period prior to the engagement of UHY, the Company did not consult with UHY regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.





  (d) Exhibits




Exhibit No.   Description
16              Marcum LLP's letter regarding change in independent registered public
              accounting firm




                                       1

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