# EDGAR Filing Document

**Accession Number:** 0001083522
**File Stem:** 0001493152-25-017713
**Filing Date:** 2025-10
**Character Count:** 8920
**Document Hash:** 2f085737141050d4e50e2bf8314d01d6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-017713.hdr.sgml**: 20251010

**ACCESSION NUMBER**: 0001493152-25-017713

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20251009

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20251010

**DATE AS OF CHANGE**: 20251010

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** JONES SODA CO
- **CENTRAL INDEX KEY:** 0001083522
- **STANDARD INDUSTRIAL CLASSIFICATION:** BEVERAGES [2080]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 911696175
- **STATE OF INCORPORATION:** WA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-28820
- **FILM NUMBER:** 251386635

**BUSINESS ADDRESS:**
- **STREET 1:** 4786 1ST AVENUE SOUTH
- **STREET 2:** SUITE D4
- **CITY:** SEATTLE
- **STATE:** WA
- **ZIP:** 98134
- **BUSINESS PHONE:** 206 624-3357

**MAIL ADDRESS:**
- **STREET 1:** 4786 1ST AVENUE SOUTH
- **STREET 2:** SUITE D4
- **CITY:** SEATTLE
- **STATE:** WA
- **ZIP:** 98134

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** URBAN JUICE & SODA CO LTD /WY/
- **DATE OF NAME CHANGE:** 19990407

?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): **October 9, 2025**

**JONES SODA CO.**

(Exact Name of Registrant as Specified in Its Charter)

**Washington**

(State or Other Jurisdiction of Incorporation)

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| | |
|:---|:---|
| **000-28820** | **52-2336602** |
| (Commission<br> File Number) | (IRS Employer<br> Identification No.) |

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| | |
|:---|:---|
| **1522 Western Avenue, Suite 24150,**<br> **Seattle, Washington** | **98101** |
| (Address of Principal Executive Offices) | (Zip Code) |

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**(206) 624-3357**

(Registrant's Telephone Number, Including Area Code)

**Not Applicable**

(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 (*see* General Instruction A.2. below):

☐ 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))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

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. ☐

Securities registered pursuant to Section 12(b) of the Act: **None**

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

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*(a) Dismissal of Independent Registered Public Accounting Firm*

 

On October 9, 2025, through and with the approval of its Audit Committee, Jones Soda Co. (the "Company") dismissed Berkowitz, Pollack Brant Advisors + CPAs, LLP ("BPB") as its independent registered public accounting firm. BPB audited the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2024 and 2023. The reports of BPB on the financial statements of the Company for the fiscal years ended December 31, 2024 and 2023, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company's fiscal years ended December 31, 2024 and 2023, and through the interim period ended June 30, 2025, and the subsequent interim period through October 9, 2025, there were no "disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) between the Company and BPB 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 BPB, would have caused BPB to make reference to the subject matter of the disagreements in connection with its audit reports on the Company's financial statements. During the Company's two most recent fiscal years ended December 31, 2024 and 2023, and the interim period ended June 30, 2025, and the subsequent interim period through October 9, 2025, BPB did not advise the Company of any "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K with respect to the Company, other than in connection with management's conclusions in its annual report on Form 10-K for the fiscal year ended December 31, 2024, as well as in its quarterly reports for the fiscal quarters ended March 31, 2025 and June 30, 2025, that the Company's internal controls over financial reporting were not effective as of the end of the periods covered by that annual report on Form 10-K and those quarterly reports on Form 10-Q, due to the following identified material weaknesses: (i) The Company had key senior accounting personnel transitioned over the course of the year-end process from the end of 2024 through the beginning of 2025, which resulted in adjustments to the year end balances that were required to be made; and (ii) During this transition period, the Company lacked sufficient resources with respect to the number of people employed in its accounting department and the adequacy of their training in relation to its financial reporting requirements.

The Company provided BPB with a copy of this report on Form 8-K in accordance with Item 304(a) of Regulation S-K prior to its filing with the Securities and Exchange Commission and requested that BPB furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter from BPB is filed as Exhibit 16.1 hereto.

*(b) Engagement of Independent Registered Public Accounting Firm*

 

Additionally on October 9, 2025, through and with the approval of its Audit Committee, the Company appointed Davidson & Company LLP ("Davidson") as its independent registered public accounting firm. During the Company's two most recently completed fiscal years and through the date of engagement of Davidson, neither the Company nor anyone on behalf of the Company consulted with Davidson regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or (b) the type of audit opinion that might be rendered on the Company's financial statements, and either a written report was provided to the Company or oral advice was provided that Davidson concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (c) any matter that was the subject of a disagreement or a reportable event as defined in Items 304(a)(1)(iv) and (v), respectively, of Regulation S-K.

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

(d) Exhibits.

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Letter from Berkowitz, Pollack Brant Advisors + CPAs, LLP dated October 9, 2025](ex16-1.htm) |
| 104 | Cover Page Interactive Data File (embedded within Inline XBRL document) |

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**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.

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| | |
|:---|:---|
| Date: October 10, 2025 | JONES SODA CO. |
|  | */s/ Brian Meadows* |
|  | Brian Meadows |
|  | Chief Financial Officer |

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## Exhibit 16.1

**Exhibit 16.1**

October 9, 2025

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Jones Soda Co. under Item 4.01 of its Form 8-K dated October 9, 2025. 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 Jones Soda Co. contained therein.

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| |
|:---|
| Very truly yours, |
| /s/ Berkowitz Pollack Brant Advisors + CPAs |
| Berkowitz Pollack Brant Advisors + CPAs |

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