# EDGAR Filing Document

**Accession Number:** 0001758766
**File Stem:** 0001758766-26-000031
**Filing Date:** 2026-3
**Character Count:** 8115
**Document Hash:** 1334c4cbc75e69ed657bcb9be89f6501
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001758766-26-000031.hdr.sgml**: 20260317

**ACCESSION NUMBER**: 0001758766-26-000031

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20260312

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**FILED AS OF DATE**: 20260317

**DATE AS OF CHANGE**: 20260317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** STEM, INC.
- **CENTRAL INDEX KEY:** 0001758766
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 264466193
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39455
- **FILM NUMBER:** 26762333

**BUSINESS ADDRESS:**
- **STREET 1:** 1400 POST OAK BOULEVARD, SUITE 560
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77056
- **BUSINESS PHONE:** 877-374-7836

**MAIL ADDRESS:**
- **STREET 1:** 1400 POST OAK BOULEVARD, SUITE 560
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77056

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Star Peak Energy Transition Corp.
- **DATE OF NAME CHANGE:** 20200714

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Star Peak Energy Acquisition Corp.
- **DATE OF NAME CHANGE:** 20181119

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Roaring Fork Acquisition Corp.
- **DATE OF NAME CHANGE:** 20181109

?xml version='1.0' encoding='ASCII'? stem-20260312

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

_______________________________________

**FORM 8-K**

_______________________________________

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d)**

**of the Securities Exchange Act of 1934**

**Date of Report (Date Earliest Event Reported): March 12, 2026**

_______________________________________

**STEM, INC.**

**(Exact name of registrant as specified in its charter)**

_______________________________________

---

| | | |
|:---|:---|:---|
| **Delaware** | **001-39455** | **85-1972187** |
| (State or Other Jurisdiction<br>of Incorporation) | (Commission File Number) | (IRS Employer <br>Identification No.) |

---

 **1400 Post Oak Boulevard, Suite 560, Houston, Texas 77056**

(Address of principal executive offices including zip code)

1-**877-374-7836**

Registrant's telephone number, including area code

_______________________________________

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

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☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e- 4(c))

**Securities registered pursuant to Section 12(b) of the Act:**

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading**<br>**Symbol(s)** | **Name of each exchange on**<br>**which registered** |
| **Common stock, par value $0.0001** | **STEM** | **New York Stock Exchange** |

---

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

------

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| | |
|:---|:---|
| **Item 4.01** | &nbsp;&nbsp;**Changes in Registrant's Certifying Accountant.** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) On March 12, 2026, the Audit Committee of the Board of Directors (the "<u>Board</u>") of Stem, Inc. (the "<u>Company</u>") approved the dismissal of Deloitte & Touche LLP ("<u>Deloitte</u>") as the Company's independent registered public accounting firm. The Company accordingly notified Deloitte of such action on March 13, 2026.

Deloitte's report on the Company's consolidated financial statements as of December 31, 2024 and December 31, 2025, did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal year ended December 31, 2024, the fiscal year ended December 31, 2025, and the subsequent period through March 12, 2026, there were no: (i) disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Deloitte's satisfaction, would have caused Deloitte to make reference to the subject matter of the disagreement in connection with its report or (ii) "reportable events," as defined in Item 304(a)(1)(v) of Regulation S-K and related instructions.

The Company has provided Deloitte with a copy of the disclosures made by the Company in response to this Item 4.01 and has requested that Deloitte furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by the registrant in response to this Item 4.01 and, if not, stating the respects in which it does not agree. A copy of the letter from Deloitte is attached as Exhibit 16 to this Current Report on Form 8-K.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) On March 12, 2026, the Audit Committee of the Board approved the engagement of RSM US LLP ("<u>RSM</u>") as the Company's new independent registered public accounting firm, beginning with the review of the Company's financial statements for the quarter ending March 31, 2026, and including the audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2026. The engagement of RSM is subject to customary client acceptance procedures. During the years ended December 31, 2024, and December 31, 2025, and through March 12, 2026, the Company did not consult with RSM regarding any of the matters or events set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.

---

| | |
|:---|:---|
| **Item 9.01** | &nbsp;&nbsp;**Financial Statements and Exhibits.** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Exhibits.

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| &nbsp;&nbsp;&nbsp;16 | <u>[Letter from Deloitte & Touche LLP to the SEC dated March 17, 2026](exhibit16-stemnotification.htm)</u>. |
| &nbsp;&nbsp;&nbsp;104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |

---

------

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | | | |
|:---|:---|:---|:---|
| | **STEM, INC.** | **STEM, INC.** | **STEM, INC.** |
| Date: March 17, 2026 | By: | /s/ Saul R. Laureles | /s/ Saul R. Laureles |
|  |  | Name: | Saul R. Laureles |
|  |  | Title: | Chief Legal Officer and Secretary |

---

_____________________________________________________________________________________________

## Ex-16

![image_0a.jpg](image_0a.jpg)&nbsp;&nbsp;&nbsp;&nbsp;

March 17, 2026

Securities and Exchange Commission <br>100 F Street, N.E.<br>Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Stem Inc.'s Form 8-k dated March 12, 2026, and have the following comments:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.We agree with the statements made in the first, second, third, and fourth paragraphs.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.We have no basis on which to agree or disagree with the statements made in the fifth paragraph.

Yours truly,

***/s/ DELOITTE & TOUCHE LLP***

<br>