Item 4.01 Changes in Registrant's Certifying Accountant
On June 17, 2021, the Audit Committee of the Board of Directors (the "Audit Committee")
of the Original BARK Company (the "Company") dismissed Marcum LLP ("Marcum"), the
Company's independent registered public accounting firm.
Marcum's report on the Company's financial statements for the year ended March 31,
2021, and the related statements of operations, changes in stockholders' equity and
cash flows for the period from period from July 8, 2020 (inception) through March 31,
2021, did not contain any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or accounting principles.
During the period from July 8, 2020 (inception) through March 31, 2021 and the
subsequent period through June 17, 2021, there were no: (i) disagreements with Marcum
on any matter of accounting principles or practices, financial statement disclosures or
auditing scope or procedures, which disagreements if not resolved to Marcum's
satisfaction would have caused Marcum to make reference to the subject matter of the
disagreement in connection with its report or (ii) reportable events as defined in Item
304(a)(1)(v) of Regulation S-K.
The Company has provided Marcum with a copy of the disclosures made by the Company in
response to this Item 4.01 and has requested that Marcum furnish the Company with a
letter addressed to the SEC stating whether it agrees with the statements made by the
registrant in response to this Item 4.01 and, if not, stating the respects in which it
does not agree. A copy of the letter from Marcum is attached as Exhibit 16.1 to this
Current Report on Form 8-K.
On June 17, 2021, the Audit Committee appointed Deloitte & Touche LLP ("Deloitte") as
the Company's independent registered public accounting firm to audit the Company's
consolidated financial statements for the year ended March 31, 2022. Deloitte served as
the independent registered public accounting firm of Barkbox, Inc. prior to the
business combination with the Company.
During the period from July 8, 2020 (inception) through March 31, 2021 and the
subsequent period through June 17, 2021, neither the Company nor anyone on the
Company's behalf consulted Deloitte with respect to either (i) 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, and
no written report or oral advice was provided to the Company by Deloitte that Deloitte
concluded was an important factor considered by the Company in reaching a decision as
to the accounting, auditing or financial reporting issue; or (ii) any matter that was
either the subject of a disagreement, as that term is described in Item 304(a)(1)(iv)
of Regulation S-K under the Exchange Act and the related instructions to Item 304 of
Regulation S-K under the Exchange Act, or a reportable event, as that term is defined
in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act.
Item 9.01 Financial Statements and Exhibits
(d)
Exhibit
No. Description
16.1 Letter from Marcum LLP to the U.S. Securities and Exchange
Commission dated June 17, 2021
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