Form 6-K - Report of foreign issuer [Rules 13a-16 and 15d-16]
July 10 2024 - 5:05PM
Edgar (US Regulatory)
FORM
6-K
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Report
of Foreign Issuer
Pursuant
to Rule 13a-16 or 15d-16
under
the Securities Exchange Act of 1934
For
the month of, July 2024
Commission
File Number 001-38172
FREIGHT
TECHNOLOGIES, INC.
(Translation
of registrant’s name into English)
Mr.
Javier Selgas, Chief Executive Officer
2001
Timberloch Place, Suite 500
The
Woodlands, TX 77380
Telephone:
(773) 905-5076
(Address
of principal executive office)
Indicate
by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F. Form 20-F ☒ Form
40-F
ITEM
4.01 CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT.
Former
Independent Registered Public Accounting Firm
On
July 4, 2024, Freight Technologies, Inc. (the “Company”) dismissed its independent registered public accounting firm, UHY
LLP (“UHY”), effective immediately.
The
audit reports of UHY on the Company’s financial statements as of and for the fiscal years ended December 31, 2023 and 2022 contained
no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
The
decision to change the independent registered public accounting firm was recommended and approved by the Audit Committee of the Board
of Directors of the Company.
During
the Company’s two most recent fiscal years ended December 31, 2023 and 2022, and for the subsequent interim period through July
4, 2024, the Company had no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K) with UHY 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 UHY, would have caused it to make reference in connection with its opinion to the subject matter of the disagreements.
During
the Company’s two most recent fiscal years ended December 31, 2023 and 2022, and for the subsequent interim period through July
4, 2024, there was no “reportable event,” as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the instructions
related thereto.
In
accordance with Item 304(a)(3) of Regulation S-K, the Company furnished UHY with a copy of this Current Report on Form 6-K on July 4,
2024, providing UHY with the opportunity to furnish the Company with a letter addressed to the SEC stating whether it agrees with the
statements made by the Company herein in response to Item 304(a) of Regulation S-K and if not, stating the respects in which it does
not agree. Attached as Exhibit 16.1 is a copy of UHY’s letter addressed to the SEC relating to the statements made by the Company
in this report.
New
Independent Registered Public Accounting Firm
On
June 20, 2024, the Audit Committee appointed Marcum LLP (“Marcum”) as its new independent registered public accounting firm
to audit and review the Company’s financial statements.
During
the Company’s two most recent fiscal years ended December 31, 2023 and 2022, and for the subsequent interim period through the
date hereof prior to the engagement of Marcum, neither the Company nor anyone on its behalf consulted Marcum regarding (i) the application
of accounting principles to a specified transaction, either completed or proposed; or on the type of audit opinion that might be rendered
on the consolidated financial statements of the Company, and neither a written report nor oral advice was provided to the Company that
Marcum 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 defined in Item 304(a)(1)(iv) of Regulation S-K
or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.
ITEM
9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d)
Exhibits:
EXHIBIT
INDEX
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.
Date:
June 10, 2024 |
FREIGHT
TECHNOLOGIES, INC. |
|
|
|
|
By: |
/s/
Javier Selgas |
|
Name: |
Javier
Selgas |
|
Title: |
Chief
Financial Officer |
Exhibit 16.1
July
8, 2024
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
Commissioners:
We
have read the statements made by Freight Technologies, Inc. under Item 4.01 of its Form 6-K dated July 8, 2024.
| ● | We
agree with the statements made in the first, second, fourth, fifth and sixth paragraphs under
Former Independent Registered Public Accounting Firm in such Form 6-K. |
| ● | We
are not in a position to agree or disagree with other statements of Freight Technologies,
Inc. contained in such Form 6-K. |
Sincerely,
/s/
UHY LLP
Melville,
NY
A member of UHY international, a network of independent accounting and consulting firms
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