true 0001854583 0001854583 2023-12-01 2023-12-01 0001854583 CAUD:CommonStockParValue0.0001PerShareMember 2023-12-01 2023-12-01 0001854583 CAUD:WarrantsEachExercisableForOneShareOfCommonStockFor11.50PerShareMember 2023-12-01 2023-12-01 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

Form 8-K/A

(Amendment No. 1)

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

December 1, 2023

Date of Report (Date of earliest event reported)

 

COLLECTIVE AUDIENCE, INC.

(Exact Name of Registrant as Specified in its Charter)

 

Delaware   001-40723   86-2861807
(State or other jurisdiction
of  incorporation)		   (Commission File Number)   (I.R.S. Employer
Identification No.)

 

85 Broad Street 16-079

New York, NY 10004

(Address of Principal Executive Offices and Zip Code)

 

Registrant’s telephone number, including area code: 

(808) 829-1057

 

(Former name or former address, if changed since last report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

☐Written communications pursuant to Rule 425 under the Securities Act

 

☐Soliciting material pursuant to Rule 14a-12 under the Exchange Act

 

☐Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act

 

☐Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act

 

Securities registered pursuant to Section 12(b) of the Act:

  

Title of each class   Trading Symbol(s)   Name of each exchange on which registered
         
Common Stock, par value $0.0001 per share   CAUD   The Nasdaq Stock Market LLC
         
Warrants, each exercisable for one share of Common Stock for $11.50 per share   CAUDW   The Nasdaq Stock Market LLC

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

 

Emerging growth company ☒

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

 

 

 

 

 

Explanatory Note

 

On December 6, 2023, Collective Audience, Inc. (the “Company”) filed a Current Report on Form 8-K (the “Initial Form 8-K”) disclosing that on December 1, 2023, the Company had dismissed BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm. This Current Report on Form 8-K/A is filed solely to add, as Exhibit 16.1, the letter received on December 14, 2023 from BDO, whereby BDO agrees to the statements regarding its firm in the Initial Form 8-K.

 

Item 4.01 Changes in Registrant’s Certifying Accountant.

 

The Company provided BDO with the disclosure under Item 4.01 filed on December 6, 2023 and requested BDO to furnish the Company with a letter addressed to the United States Securities and Exchange Commission (the “SEC”) stating whether it agrees with the statements made by the Company in such Item 4.01 and, if not, stating the respects in which it does not agree. A copy of BDO’s letter dated December 6, 2023, is filed herewith as Exhibit 16.1

 

Item 9.01. Financial Statements and Exhibits

 

(d) Exhibits.

 

Exhibit No.   Exhibit Title or Description
16.1   Letter from BDO to the SEC.
104   Cover Page Interactive Data File (embedded within the Inline XBRL document).

 

1

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

Dated: December 18, 2023 COLLECTIVE AUDIENCE, INC. 
   
  By: /s/ Peter Bordes
  Name:  Peter Bordes
  Title: Chief Executive Officer

 

 

2

 

 

Exhibit 16.1

 

 

Tel: 301-354-2500

Fax: 301-354-2501

www.bdo.com

12505 Park Potomac Ave, Suite 700

Potomac, MD 20854

 

12/6/2023

 

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

 

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on December 6, 2023, to be filed by our former client, the Abri SPAC I, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

 

Very truly yours,

 

 

 

BDO USA refers to BDO USA, P.C., a Virginia professional corporation, also doing business in certain jurisdictions with an alternative identifying abbreviation, such as Corp. or P.S.C.

 

BDO USA, P.C. is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

 

BDO is the brand name for the BDO network and for each of the BDO Member Firms.

 

 

v3.23.4
Cover
Dec. 01, 2023
Document Type 8-K/A
Amendment Flag true
Amendment Description On December 6, 2023, Collective Audience, Inc. (the “Company”) filed a Current Report on Form 8-K (the “Initial Form 8-K”) disclosing that on December 1, 2023, the Company had dismissed BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm. This Current Report on Form 8-K/A is filed solely to add, as Exhibit 16.1, the letter received on December 14, 2023 from BDO, whereby BDO agrees to the statements regarding its firm in the Initial Form 8-K.
Document Period End Date Dec. 01, 2023
Entity File Number 001-40723
Entity Registrant Name COLLECTIVE AUDIENCE, INC.
Entity Central Index Key 0001854583
Entity Tax Identification Number 86-2861807
Entity Incorporation, State or Country Code DE
Entity Address, Address Line One 85 Broad Street 16-079
Entity Address, City or Town New York
Entity Address, State or Province NY
Entity Address, Postal Zip Code 10004
City Area Code 808
Local Phone Number 829-1057
Written Communications false
Soliciting Material false
Pre-commencement Tender Offer false
Pre-commencement Issuer Tender Offer false
Entity Emerging Growth Company true
Elected Not To Use the Extended Transition Period false
Common Stock, par value $0.0001 per share  
Title of 12(b) Security Common Stock, par value $0.0001 per share
Trading Symbol CAUD
Security Exchange Name NASDAQ
Warrants, each exercisable for one share of Common Stock for $11.50 per share  
Title of 12(b) Security Warrants, each exercisable for one share of Common Stock for $11.50 per share
Trading Symbol CAUDW
Security Exchange Name NASDAQ
Collective Audience (NASDAQ:CAUD)
Historical Stock Chart
From Apr 2024 to May 2024 Click Here for more Collective Audience Charts.
Collective Audience (NASDAQ:CAUD)
Historical Stock Chart
From May 2023 to May 2024 Click Here for more Collective Audience Charts.