Company: SCLXW
Filing Date: 2025-01-17
Form Type: 424B3
Source: 0000950170-25-006774
Chunk: 150

Company: Scilex Holding Co
Filing Date: 2025-01-17
Form: 424B3
Chunk 150
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 the Company’s second fiscal quarter of 2024, the investigation of such contracts could have impacted the Company’s condensed consolidated financial statements as of, and for the quarter ended, June 30, 2024, which are included in the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, filed with the SEC on August 13, 2024 (the “Q2 Form 10-Q”).

Also as previously disclosed, on November 19, 2024, the Audit Committee dismissed EY and, on December 5, 2024, engaged BPM LLP (“BPM”) as its new independent registered public accounting firm.

Following its engagement, BPM conducted a thorough onboarding process and review of the Company’s financial information, including a review of the Subject Contracts, the accounting treatment thereof and related matters.

On January 15, 2025, based on the preliminary findings from the internal investigation conducted prior to the engagement of BPM and taking into account the processes that the Audit Committee undertakes as part of its

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quarterly review process and its approval of the inclusion of the Q3 Financials in this Form 10-Q, which such activities did not reveal any fraud or other matter of concern, including with respect to management’s integrity, or the Company’s prior consolidated financial statements filed with the Securities and Exchange Commission, the Audit Committee determined to conclude the internal investigation.

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Item 6. Exhibits.

| Exhibit Number | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 2.1

#           | Agreement and Plan of Merger, dated as of March 18, 2019, by and among Scilex Holding Company, Sigma Merger Sub, Inc., Semnur Pharmaceuticals, Inc., Fortis Advisors LLC, solely as the representative of the Equityholders and, solely with respect to Section 1.8(a), Section 3.11 and Article X, Sorrento Therapeutics, Inc. (incorporated by reference to Exhibit 2.1 of Amendment No. 1 of Vickers’s Form S-4 (File No.  333-264941), filed with the SEC on June 27, 2022).                                                         |
| 2.2            | Amendment No. 1 to Agreement and Plan of Merger, dated as of August 7, 2019, by and among Semnur Pharmaceuticals, Inc., Scile