Item 4.01. Changes in Registrant's Certifying Accountant.
Sysorex, Inc. (the "Company") was notified that the audit practice of Friedman
LLP, the Company's independent registered public accounting firm ("Friedman"),
was combined with Marcum LLP ("Marcum") effective September 1, 2022. On October
3, 2022, the Board of Directors of the Company approved the dismissal of
Friedman LLP and the engagement of Marcum LLP to serve as the independent
registered public accounting firm of the Company. The services previously
provided by Friedman LLP will now be provided by Marcum LLP.
Friedman LLP's reports on the Company's financial statements for the fiscal
years ended December 31, 2021 and 2020 did not contain an adverse opinion or a
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles, except that such reports expressed
substantial doubt regarding the Company's ability to continue as a going concern
and the emphasis of matter paragraph with respect to the Company's involvement
in digital asset activities. Furthermore, during the Company's two most recent
fiscal years and through October 3, 2022, there have been no disagreements with
Friedman LLP on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which disagreements, if not
resolved to Friedman LLP's satisfaction, would have caused Friedman LLP to make
reference to the subject matter of the disagreement in connection with its
reports on the Company's financial statements for such periods.
For the fiscal years ended December 31, 2021 and 2020 and through October 3,
2022, there were no "reportable events" as that term is described in Item
304(a)(1)(v) of Regulation S-K.
The Company provided Friedman LLP with a copy of the disclosure contained
herein, prior to its filing with the Securities and Exchange Commission (the
"Commission"), and requested that Friedman LLP furnish the Company a letter
addressed to the Commission stating whether or not it agreed with the statements
herein and, if not, stating the respects in which it does not agree. Friedman
LLP's letter to the Commission is attached hereto as Exhibit 16.1.
Marcum previously acted as the Company's independent registered public
accounting firm. As previously disclosed, Marcum ceased to be the Company's
independent registered public accounting firm on June 3, 2021, when the Company
appointed Friedman as the Company's independent registered public accounting
firm. Except in connection with Marcum's prior service as the Company's
independent registered public accounting firm, during the Company's two most
recent fiscal years and through October 3, 2022, neither the Company nor anyone
acting on the Company's behalf consulted Marcum LLP with respect to any of the
matters or reportable 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
16.1 Letter, dated October 6, 2022, from Friedman LLP addressed to the
Commission.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document).
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