# EDGAR Filing Document

**Accession Number:** 0000008504
**File Stem:** 0001641172-25-018399
**Filing Date:** 2025-7
**Character Count:** 9251
**Document Hash:** d0483adc834266b0604da0aa7755a4da
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-018399.hdr.sgml**: 20250709

**ACCESSION NUMBER**: 0001641172-25-018399

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20250702

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20250709

**DATE AS OF CHANGE**: 20250709

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AgEagle Aerial Systems Inc.
- **CENTRAL INDEX KEY:** 0000008504
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIRCRAFT [3721]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 880422242
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-36492
- **FILM NUMBER:** 251113663

**BUSINESS ADDRESS:**
- **STREET 1:** 8201 E. 34TH CIR N
- **CITY:** WICHITA
- **STATE:** KS
- **ZIP:** 67226
- **BUSINESS PHONE:** (620) 325-6363

**MAIL ADDRESS:**
- **STREET 1:** 8201 E. 34TH CIR N
- **CITY:** WICHITA
- **STATE:** KS
- **ZIP:** 67226

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EnerJex Resources, Inc.
- **DATE OF NAME CHANGE:** 20060926

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MILLENNIUM PLASTICS CORP
- **DATE OF NAME CHANGE:** 20000525

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AURORA CORP
- **DATE OF NAME CHANGE:** 19990825

?xml version='1.0' encoding='ASCII'?

**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 of earliest event reported): **July 2, 2025**

**AGEAGLE AERIAL SYSTEMS INC.**

(Exact Name of Registrant as Specified in Charter)

---

| | | |
|:---|:---|:---|
| **Nevada** | **001-36492** | **88-0422242** |
| (State or other jurisdiction<br> of incorporation) | (Commission<br> File Number) | (IRS Employer<br> Identification No.) |

---

---

| | |
|:---|:---|
| **8201 E. 34th Cir N, Suite 1307, Wichita, Kansas** | **67226** |
| (Address of principal executive offices) | (Zip Code) |

---

Registrant's telephone number, including area code: **(620) 325-6363**

(Former name or former address, if changed since last report)

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))

☐ 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:

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| Common Stock | UAVS | NYSE American |

---

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). ☐

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. ☐

**Item 4.01 Changes in Registrant's Certifying Accountant.**

*Dismissal of previous independent registered public accounting firm*

On July 2, 2025, the Audit Committee (the "Committee") of the Board of Directors of AgEagle Aerial Systems Inc. (the "Company") dismissed WithumSmith+Brown, P.C. ("Withum") as its independent registered public accountant.

Withum audited the Company's financial statements for the fiscal years ended December 31, 2024 and 2023. The reports of Withum on such financial statements did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles, with the exception that said report included an explanatory paragraph regarding the uncertainty of the Company's ability to continue as a going concern.

During the fiscal years ended December 31, 2024 and 2023, and the subsequent interim period from January 1, 2025 to July 2, 2025, there were no disagreements (as that term is used in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K under the Securities Exchange Act of 1934, as amended (the "Exchange Act") between the Company and Withum on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Withum, would have caused it to make reference to the subject matter of the disagreements in connection with its report.

During the same period, there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act), except as disclosed below:

As described in the Company's Annual Report on Form 10-K/A for the year ended December 31, 2023, during the preparation of the Company's interim condensed consolidated financial statements for the period ended September 30, 2024, management identified a material weakness in the Company's internal controls related to the computation of net loss attributable to common stockholders resulting in an understatement of loss per share ("EPS") as presented on the Company's consolidated statements of operations and comprehensive loss. In addition to the EPS computation error, accrued dividends and deemed dividends were included as a component of other comprehensive loss instead of being included in net loss attributable to common stockholders. The Company filed a 10-K/A on November 27, 2024 amending the previously filed Form 10-K for the year ended December 31, 2023, which included the impact of the identified error on previously filed Form 10-Qs for the quarters ended March 31, 2023, June 30, 2023 and September 30, 2023.

The Company provided Withum with a copy of the foregoing disclosures and requested that Withum furnish the Company with a letter addressed to the United States Securities and Exchange Commission stating whether it agrees with the above statements, and if not, stating the respects in which it does not agree. A copy of that letter, dated July 2, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

*Appointment of new independent registered public accounting firm*

On July 2, 2025, the Committee approved the engagement of Grassi & Co., CPAs, P.C. ("Grassi") as the Company's independent registered public accounting firm, effective July 9, 2025, to audit the Company's consolidated financial statements for the year ending December 31, 2025.

During the fiscal years ended December 31, 2024 and 2023 and through July 2, 2025, neither the Company nor anyone on the Company's behalf consulted with Grassi with respect to (i) the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinions that might be rendered by Grassi on the Company's financial statements, and Grassi did not provide any written or oral advice that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing, or financial reporting issue or (ii) any matter that was either the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K under the Exchange Act and the related instructions) or a "reportable event" (as defined in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act).

**Item 9.01. Financial Statements and Exhibits.**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description of Exhibit** |
| 16.1 | [Letter from Withum, dated July 9, 2025](ex16-1.htm) |
| 104 | Cover Page Interactive Data File (Embedded within the Inline XBRL document and included in Exhibit) |

---

**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.

---

| | | |
|:---|:---|:---|
| Dated: July 9, 2025 | **AGEAGLE AERIAL SYSTEMS INC.** | **AGEAGLE AERIAL SYSTEMS INC.** |
|  | By: | */s/ Alison Burgett* |
|  | Name: | Alison Burgett |
|  | Title: | Chief Financial Officer |

---

## Exhibit 16.1

**Exhibit 16.1**

July 9, 2025

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

We have read AgEagle Aerial Systems, Inc.'s statements included under Item 4.01 of its Form 8-K dated July 9, 2025. We agree with the statements concerning our Firm under Item 4.01, in which we were informed of our dismissal on July 2, 2025. We are not in a position to agree or disagree with other statements contained therein.

Very truly yours,

/s/ WithumSmith+Brown, PC

Orlando, Florida