Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related


          Audit Report or Completed Interim Review.

On May 12, 2023, the Osiris Acquisition Corp.'s (the "Company") management and the audit committee of the Company's board of directors (the "Audit Committee") concluded that the Company's previously issued audited financial statements for the year ended December 31, 2022 included in the Company's Annual Report on Form 10-K, filed with the Securities and Exchange Commission (the "SEC") on April 19, 2023 (the "Affected Period"), should no longer be relied upon and should be restated to properly accrete the balance of the value of the class A common stock subject to possible redemption to the redemption value as of December 31, 2022. As a result, the Company intends to restate its financial statements for the Affected Period in a Form 10-K/A (the "2022 Form 10-K/A").

Based on the circumstances described above, the Company's management has concluded that a material weakness exists in the Company's internal control over financial reporting and that the Company's disclosure controls and procedures were not effective. The Company's remediation plan with respect to such material weakness will be described in more detail in the 2022 Form 10-K/A.

The Audit Committee and the Company's management have discussed the matters disclosed in this Current Report on Form 8-K with WithumSmith+Brown, PC, the Company's independent registered public accounting firm.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits. The following exhibits are filed with this Form 8-K:





Exhibit
  No.      Description of Exhibits

104        Cover Page Interactive Data File (embedded within the Inline XBRL
           document).

© Edgar Online, source Glimpses