Item 4.01. Changes in Registrant's Certifying Accountant.
On July 15, 2021, Vaxart, Inc. (the "Company") was notified that OUM & Co. LLP
("OUM"), an independent registered public accounting firm, had combined its
practice with that of WithumSmith+Brown, PC ("Withum") and that the name of the
combined practice will be "WithumSmith+Brown." On July 16, 2021, OUM resigned as
the auditors of the Company and the Audit Committee of the Company's Board of
Directors engaged Withum to serve as the Company's new independent registered
public accounting firm.
During the Company's fiscal years ended December 31, 2020 and 2019, and through
the date of this Current Report on Form 8-K, the Company did not consult with
Withum regarding any of the matters or reportable events described in Item
304(a)(2)(i) and (ii) of Regulation S-K.
The audit report of OUM on the consolidated financial statements of the Company
as of and for the fiscal years ended December 31, 2020 and 2019, did not contain
an adverse opinion or a disclaimer of opinion, and was not qualified or modified
as to uncertainty, audit scope or accounting principles.
In connection with the audit of the Company's financial statements for the
fiscal years ended December 31, 2020 and 2019, and through the date of this
Current Report on Form 8-K, there were (i) no disagreements between the Company
and OUM on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreements, if
not resolved to the satisfaction of OUM, would have caused OUM to make reference
to the subject matter of the disagreement in their report on the Company's
consolidated financial statements for such year or for any reporting period
since the Company's last fiscal year end and (ii) no reportable events within
the meaning set forth in item 304(a)(1)(v) of Regulation S-K.
The Company provided OUM with a copy of the disclosures in this Form 8-K and has
requested that OUM furnish it with a letter addressed to the U.S. Securities and
Exchange Commission stating whether or not OUM agrees with the Company's
statements in this Item 4.01. A copy of the letter dated July 19, 2021,
furnished by OUM in response to that request, is filed as Exhibit 16.1 to this
Current Report on Form 8-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit Number Description
16.1 Letter from OUM & Co. LLP
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VAXART, INC. 
