Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Previous independent registered public accounting firm
On August 31, 2022, PricewaterhouseCoopers LLP ("PwC") was notified on behalf of
the Audit Committee of the Board of Directors (the "Audit Committee") of The
Manitowoc Company, Inc. (the "Company") that it was dismissed as the Company's
independent registered public accounting firm effective upon completion by PwC
of its procedures on the financial statements of the Company as of and for the
year ending December 31, 2022 and the filing of the related Form 10-K.
The reports of PwC on the Company's consolidated financial statements as of and
for the 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.
During the Company's two most recent fiscal years ended December 31, 2021 and
December 31, 2020 and in the subsequent interim period through August 31, 2022,
there were no "disagreements" (as that term is described in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions) with PwC 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
PwC, would have caused PwC to make reference to the subject matter of such
disagreement in connection with its reports on the financial statements for such
periods. In addition, during the Company's two most recent fiscal years and in
the subsequent interim period through August 31, 2022, there were no "reportable
events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the
related instructions).
The Company provided PwC with a copy of the disclosure contained in this section
of this Current Report on Form 8-K prior to the time this report was filed with
the Securities and Exchange Commission (the "SEC") and requested that PwC
furnish the Company with a letter addressed to the SEC stating whether or not it
agrees with the above statements. A copy of PwC's letter, dated September 1,
2022, is filed as Exhibit 16 to this Current Report on Form 8-K.
(b) New independent registered public accounting firm
On August 31, 2022, 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 its year ending
December 31, 2023, subject to completion of Deloitte's standard client
acceptance procedures and execution of an engagement letter.
During the Company's two most recent fiscal years ended December 31, 2021 and
December 31, 2020 and in the subsequent interim period through August 31, 2022,
neither the Company nor anyone on its behalf consulted Deloitte regarding
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 neither a written report was
provided to the Company or oral advice was provided 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" or "reportable event" (as these terms are
defined or described in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Regulation
S-K, respectively).
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THE MANITOWOC COMPANY, INC. 
