Company: SWAGW
Filing Date: 2025-05-02
Form Type: 8-K
Source: 0001213900-25-039310
Chunk: 1

Company: Stran & Company, Inc.
Filing Date: 2025-05-02
Form: 8-K
Item: Item 4.01
Chunk 1
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 controls that led to deficiencies in the design and operation of control activities,
each as disclosed in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 and the Company’s
Annual Report on Form 10-K/A (Amendment No. 1) for the fiscal year ended December 31, 2023.

During the fiscal years
ended December 31, 2024 and 2023 and through April 30, 2025, neither the Company nor anyone on its behalf consulted with CBIZ CPAs on
either (1) 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 consolidated financial statements, and neither a written report nor oral advice was provided
to the Company by CBIZ CPAs that CBIZ CPAs concluded was an important factor considered by the Company in reaching a decision as to any
accounting, auditing or financial reporting issue, or (2) any matter that was the subject of a disagreement (as defined in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided
Marcum with a copy of the foregoing disclosures it is making in this Current Report on Form 8-K prior to its filing with the Securities
and Exchange Commission (the “ SEC”) and requested that Marcum furnish the Company with a letter addressed to the SEC stating
whether it agrees with the above statements made by the Company in response to Item 304(a) of Regulation S-K and, if it does not agree,
the respects in which it does not agree. A copy of Marcum’s letter, dated May 2, 2025, is filed as Exhibit 16.1 (which is incorporated
by reference herein) to this Current Report on Form 8-K.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

  Exhibit No.      Description of Exhibit                                                              
         16.1      Letter from Marcum LLP to the Securities and Exchange Commission dated May 2, 2025  
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          104      Cover Page Interactive Data File (embedded within the Inline XBRL document)         

SIGNATURES

Pursuant to the requirements
of the Securities Exchange Act of