0001437749-24-015685.txt : 20240509 0001437749-24-015685.hdr.sgml : 20240509 20240509161548 ACCESSION NUMBER: 0001437749-24-015685 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 14 CONFORMED PERIOD OF REPORT: 20240503 ITEM INFORMATION: Changes in Registrant's Certifying Accountant FILED AS OF DATE: 20240509 DATE AS OF CHANGE: 20240509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EMERSON RADIO CORP CENTRAL INDEX KEY: 0000032621 STANDARD INDUSTRIAL CLASSIFICATION: HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 223285224 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-07731 FILM NUMBER: 24930882 BUSINESS ADDRESS: STREET 1: 959 ROUTE 46 EAST STREET 2: SUITE 210 CITY: PARSIPPANY STATE: NJ ZIP: 07054 BUSINESS PHONE: 973-428-2000 MAIL ADDRESS: STREET 1: 959 ROUTE 46 EAST STREET 2: SUITE 210 CITY: PARSIPPANY STATE: NJ ZIP: 07054 FORMER COMPANY: FORMER CONFORMED NAME: MAJOR ELECTRONICS CORP DATE OF NAME CHANGE: 19770921 8-K 1 msn20240509_8k.htm FORM 8-K msn20240509_8k.htm
false 0000032621 0000032621 2024-05-03 2024-05-03
 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
 

 
FORM 8-K 
 

 
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
 
Date of Report (Date of earliest event reported): May 3, 2024
 

 
EMERSON RADIO CORP.
(Exact Name of Registrant as Specified in Charter)
 

 
Delaware
001-07731
22-3285224
(State Or Other Jurisdiction
Of Incorporation)
(Commission
File Number)
(IRS Employer
Identification No.)
 
     
35 Waterview Blvd., Suite 140, Parsippany, NJ
 
07054
(Address of Principal Executive Offices)
 
(Zip Code)
 
Registrants telephone number, including area code: (973) 428-2000 
 

 
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 (see General Instruction A.2. below):
 
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) 
 
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) 
 
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) 
 
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 $.01 per share
 
MSN
 
NYSE American
 
Indicate by check mark whether the Registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
 
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. ☐
 

 
 

 
 
Item 4.01 Changes in Registrants Certifying Accountant.
 
Engagement of New Independent Registered Public Accounting Firm
 
On May 3, 2024, the Audit Committee of the Board of Directors of Emerson Radio Corp. (the “Company”) approved the engagement of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2024 and Grassi was appointed as the Company’s independent registered public accounting firm, effective May 3, 2024.
 
During the Company’s fiscal years ended March 31, 2024 and 2023, and the subsequent interim period through May 3, 2024, neither the Company nor anyone acting on its behalf consulted with Grassi regarding: (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 nor oral advice was provided to the Company that Grassi 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” within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 or a “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
 
 

 
 
SIGNATURE
 
Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
EMERSON RADIO CORP.
   
By:
 
/s/ Christopher Ho
   
Name: Christopher Ho
   
Title:   Chief Executive Officer
 
Dated: May 9, 2024
 
 
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