# EDGAR Filing Document

**Accession Number:** 0001590383
**File Stem:** 0001104659-23-009870
**Filing Date:** 2023-2
**Character Count:** 8018
**Document Hash:** 33dc702b62f5fd236aba6f7897b1c84d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-009870.hdr.sgml**: 20230202

**ACCESSION NUMBER**: 0001104659-23-009870

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20230127

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230202

**DATE AS OF CHANGE**: 20230202

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** RENOVARE ENVIRONMENTAL, INC.
- **CENTRAL INDEX KEY:** 0001590383
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-EDUCATIONAL SERVICES [8200]
- **IRS NUMBER:** 462336496
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-36843
- **FILM NUMBER:** 23580639

**BUSINESS ADDRESS:**
- **STREET 1:** 80 RED SCHOOLHOUSE ROAD
- **STREET 2:** SUITE 101
- **CITY:** CHESTNUT RIDGE
- **STATE:** NY
- **ZIP:** 10977
- **BUSINESS PHONE:** 845-262-1081

**MAIL ADDRESS:**
- **STREET 1:** 80 RED SCHOOLHOUSE ROAD
- **STREET 2:** SUITE 101
- **CITY:** CHESTNUT RIDGE
- **STATE:** NY
- **ZIP:** 10977

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BIOHITECH GLOBAL, INC.
- **DATE OF NAME CHANGE:** 20150811

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Swift Start Corp.
- **DATE OF NAME CHANGE:** 20131107

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Swift Start Inc.
- **DATE OF NAME CHANGE:** 20131029

?xml version="1.0" encoding="utf-8"?

**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): January 27, 2023

**<u>RENOVARE ENVIRONMENTAL, INC.</u>**

(Exact Name of Registrant as Specified in its Charter)

---

| | | |
|:---|:---|:---|
| Delaware | 001-36843 | 46-2336496 |
| **(State of Organization)** | **(Commission File Number)** | **(I.R.S. Employer** |
|  |  | **Identification No.)** |

---

**<u>80 Red Schoolhouse Road, Suite 101, Chestnut Ridge, NY 10977</u>**

(Address of principal executive offices)

Registrant's telephone number, including area code: 845-262-1081

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** **<br> Symbol(s)** | **Name of each exchange on which<br> registered** |
| Common Stock, $0.0001 par value per share | RENO | OTC Markets |

---

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. ◻

**Item 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT**

(a) Resignation of Independent Registered Public Accounting Firm

On January 27, 2023, Renovare Environmental, Inc., a Delaware corporation ("Registrant") received notice that Marcum LLP ("Marcum"), the Registrant's Independent Certifying Accountant resigned.

Marcum's reports on the Registrant's consolidated financial statements as of and for the years ended December 31, 2021 and 2020, respectively, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles other than going concern.

During the years ended December 31, 2021 and 2020, and through January 27, 2023, there were no disagreements with Marcum 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 Marcum, would have caused it to make reference thereto in connection with the reports on the financial statements for such years. During the years ended December 31, 2020 and 2021, and through January 27, 2023,there were no matters that were either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.

In connection with the preparation of the Registrant's Annual Reports for the years ended December 31, 2021 and 2020 and through the Quarterly Report on Form 10-Q for the quarter ended March 31, 2022, Marcum advised and the Registrant disclosed that a material weakness existed and that the Registrant's internal control over financial reporting was not effective for the purpose for which it was intended and determined there to be a material weakness.

The Registrant provided Marcum with a copy of the foregoing disclosures and requested Marcum to furnish the Registrant with a letter addressed to the Securities and Exchange Commission stating whether Marcum agrees with the disclosures. A copy of Marcum's letter is filed as Exhibit 16.2 to this Current Report on Form 8-K.

**(**b) New Independent Registered Public Accounting Firm

On January 31, 2023, the Sole Director of the Registrant, engaged Prager Metis CPAs, LLC ("Prager") as the Registrant's new independent registered public accounting firm. During the Registrant's fiscal years ended December 31, 2021 and 2020, and through January 27, 2023, neither the Registrant, nor anyone acting on its behalf, consulted with Prager regarding the application of accounting principle to a specific completed or proposed transaction or the type of audit opinion that might be rendered on the Registrant's financial statements, and no written report or oral advise was provided that Prager concluded was an important factor considered by the Registrant in reaching a decision as to any such accounting, auditing or other financial reporting issue.

**Item 9.01 Financial Statements and Exhibits**

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| | |
|:---|:---|
| **Exhibit<br> No.** | **Description** |
| [16.1](tm235284d1_ex16-1.htm) | [Letter to Securities and Exchange Commission from Marcum LLP regarding matters disclosed in Item 4.01 of this Current Report on Form 8-K](tm235284d1_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 and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | | | |
|:---|:---|:---|:---|
| Date: February 2, 2023 | **RENOVARE ENVIRNMENTAL, INC.** | **RENOVARE ENVIRNMENTAL, INC.** | **RENOVARE ENVIRNMENTAL, INC.** |
|  | By: | /s/ Brian C. Essman | /s/ Brian C. Essman |
|  |  | Name: | Brian C. Essman |
|  |  | Title: | Chief Financial Officer |

---

## Exhibit 16.1

**Exhibit 16.1**

February 2, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Renovare Environmental, Inc. under Item 4.01 of its Form 8-K dated January 27, 2023. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Renovare Environmental, Inc. contained therein.

Very truly yours,

/s/ Marcum llp

Marcum llp