Company: LEGH
Filing Date: 2025-11-12
Form Type: DEF 14A
Source: 0001104659-25-109708
Chunk: 14

Company: Legacy Housing Corp
Filing Date: 2025-11-12
Form: DEF 14A
Chunk 14
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 the Company was notified that its independent registered public accounting firm, CohnReznick LLP (“CohnReznick”), would resign, without cause, effective November 22, 2023. The Company engaged CohnReznick on May 9, 2023 (the “Engagement Date”), following CohnReznick’s acquisition of the Company’s prior independent registered public accounting firm, Daszkal Bolton LLP (“Daszkal”), on March 1, 2023. The reports of CohnReznick on our consolidated financial statements for the fiscal year ended December 31, 2022 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that CohnReznick advised the Company of material weaknesses in its internal control over financial reporting in the fiscal year ended December 31, 2022. In connection with the audits of our consolidated financial statements for the fiscal year ended December 31, 2022, and in the subsequent interim period through November 22, 2023, there were no disagreements with CohnReznick on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved to the satisfaction of CohnReznick, would have caused CohnReznick to make reference to the matter in their report. There were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the fiscal year ended December 31, 2022, or in the subsequent period through November 22, 2023. On November 6, 2023, the Company engaged Frazier & Deeter to serve as its new independent registered public accounting firm. The engagement was approved by the Company’s Audit Committee and took effect after the Company’s third quarter earnings release on November 9, 2023. Frazier & Deeter continues to serve as the Company’s independent registered public accounting firm. We provided a copy of the foregoing disclosures to CohnReznick and requested that CohnReznick furnish us with a letter addressed to the SEC stating whether CohnReznick agrees with the above statements. A copy of CohnReznick’s letter, dated November 2, 2023, was filed as Exhibit 16.1 to our November 2, 2023 Form 8-K. From October 1, 2023 through November 22,