Company: CIFRW
Filing Date: 2025-04-18
Form Type: 8-K
Source: 0001819989-25-000024
Chunk: 1

Company: Cipher Mining Inc.
Filing Date: 2025-04-18
Form: 8-K
Item: Item 4.01
Chunk 1
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 there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Marcum on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Marcum, would have caused them to make reference to the subject matter of such a disagreement in connection with its audit reports on the Company’s financial statements for such years. In addition, during the fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through April 14, 2025, there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), except that, as reported in the Company's Annual Report on Form 10-K for the year ended December 31, 2024, as of December 31, 2024, the Company determined there was a material weakness in its internal control over financial reporting related to certain Information Technology General Controls over change management controls.

The Company provided Marcum with a copy of this Current Report on Form 8-K prior to its filing with the U. S. Securities and Exchange Commission (the “ SEC”) and requested that Marcum furnish the Company with a letter addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. Attached as Exhibit 16.1 is a copy of Marcum’s letter, dated April 18, 2025, stating that it agrees with such statements.

Item 9.01 Financial Statements and Exhibits.