MARYLAND
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811-05807
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31-1274796
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(State or Other Jurisdiction of Incorporation)
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(Commission File Number)
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(IRS Employer Identification No.)
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(Address of Principal Executive Offices)
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(Zip Code)
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Registrant’s telephone number, including area code:
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(414) 765-1107
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☐
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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☐
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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☐
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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☐
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Pre-commencement communications pursuant to Rule 13e-4© under the Exchange Act (17 CFR 240.13e-4©)
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Title of each class
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Trading Symbol(s)
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Name of each exchange on which registered
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Common Stock, $0.01 par value
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GRF
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NYSE American
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4.01
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Changes in Registrant’s Certifying Accountant.
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(a)
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Prior to December 5, 2022, Plante & Moran, PLLC (“Plante Moran”) had been the certifying accountant of the Eagle Capital Growth Fund, Inc. (“Fund”).
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(i)
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On December 5, 2022, Plante Moran sent a resignation letter, removing itself as the certifying accountants to the Fund.
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(ii)
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During the Fund’s fiscal years ended December 31, 2020 and 2021, and the unaudited Semiannual Report for the period ended June 30, 2022, there have been no disagreements with Plante Moran on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope procedures, which disagreements, if not resolved to their satisfaction, would have caused Plante Moran to make reference to such matter in connection with its report.
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(iii)
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The resignation of Plante & Moran was accepted by the board of directors of the Fund on December 5, 2022.
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(iv)
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There were no disagreements with Plante Moran on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Plante Moran’s satisfaction, would have
caused it to make reference to the subject matter of the disagreement(s) in connection with its report.
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(v)
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Plante Moran’s report on the financial statements for the past year contained no adverse opinion nor disclaimer of opinion and were not qualified nor modified as to uncertainty, audit scope or accounting principles.
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Item 9.01
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Financial Statements and Exhibits
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Exhibit
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Description
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Plante & Moran, PLLC letter, dated December 5, 2022, to the Securities and Exchange Commission.
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Dated: December 5, 2022
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By:
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/s/ Luke E. Sims
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Luke E. Sims, President and Chief Executive Officer
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Very truly yours,
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/s/ Plante & Moran, PLLC
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Grand Rapids, MI
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