# EDGAR Filing Document

**Accession Number:** 0000862861
**File Stem:** 0001493152-25-029269
**Filing Date:** 2025-12
**Character Count:** 7557
**Document Hash:** e90eb293df52c2a532dd4c05c6162047
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-029269.hdr.sgml**: 20251229

**ACCESSION NUMBER**: 0001493152-25-029269

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 16

**CONFORMED PERIOD OF REPORT**: 20251225

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20251229

**DATE AS OF CHANGE**: 20251229

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ALT5 Sigma Corp
- **CENTRAL INDEX KEY:** 0000862861
- **STANDARD INDUSTRIAL CLASSIFICATION:** [6221]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 411454591
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-19621
- **FILM NUMBER:** 251605914

**BUSINESS ADDRESS:**
- **STREET 1:** 325 E. WARM SPRINGS ROAD
- **STREET 2:** SUITE 102
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89119
- **BUSINESS PHONE:** 702-997-5968

**MAIL ADDRESS:**
- **STREET 1:** 325 E. WARM SPRINGS ROAD
- **STREET 2:** SUITE 102
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89119

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JanOne Inc.
- **DATE OF NAME CHANGE:** 20190912

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** APPLIANCE RECYCLING CENTERS OF AMERICA INC /MN
- **DATE OF NAME CHANGE:** 19930328

?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): December 25, 2025

**ALT5 SIGMA CORPORATION**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **Nevada** | **000-19621** | **41-1454591** |
| (State or other jurisdiction<br> of incorporation) | (Commission<br> File Number) | (IRS Employer<br> Identification No.) |

---

---

| | |
|:---|:---|
| **8548 Rozita Lee Avenue, Suite 305, Las Vegas, NV** | **89113** |
| (Address of principal executive offices) | (Zip Code) |

---

Registrant's telephone number, including area code: (702) 997-5968

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:

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading symbol** | **Name of each exchange on which registered** |
| Common Stock (par value $0.001 per share) | ALTS | The Nasdaq Stock Market LLC |

---

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** | **Changes in Registrant's Certifying Accountant.** |

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

On December 25, 2025, the Audit Committee (the "Committee") of the Board of Directors of ALT5 Sigma Corporation (the "Company") dismissed Victor Mokuolu, CPA PLLC ("VM") as the Company's independent registered public accounting firm.

The Company first engaged VM as its independent registered public accounting firm on December 8, 2025. VM has not issued an audit report on the consolidated financial statements of the Company for any period.

During the period from December 8, 2025, through December 25, 2025, there have been no (1) disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company and VM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which, if not resolved to VM's satisfaction, would have caused VM to make reference thereto in their reports, or (2) "reportable events" (as described in Item 304(a)(1)(v) of Regulation S-K).

The Company has provided a copy of the foregoing disclosures to VM and requested that VM furnish it with a letter addressed to the Securities and Exchange Commission stating whether VM agrees with the above statements. A copy of VM's letter, dated December 26, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

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

On December 25, 2025, the Committee approved the engagement of L J Soldinger Associates, LLC ("Soldinger"), as the Company's independent registered public accounting firm for the fiscal year ended December 27, 2025, effective immediately.

During the two most recent fiscal years and through the date of this Current Report, the Company has not consulted with Soldinger with respect to (i) 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 no written report or oral advice was provided to the Company that Soldinger concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any matter that was the subject of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K and related instructions to Item 304(a)(2) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

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| | |
|:---|:---|
| **Item 9.01** | **Financial Statements and Exhibits.** |

---

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| | |
|:---|:---|
| Exhibit No. | Description |
| 16.1 | [Letter, dated December 26, 2025, from Victor Mokuolu, CPA PLLC to the Securities and Exchange Commission.](ex16-1.htm) |
| 104 | Cover Page Interactive Data File (embedded within the 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: December 29, 2025 | **ALT5 SIGMA CORPORATION** |
|  | /s/ *Tony Isaac* |
|  | Tony Isaac |
|  | Acting Chief Executive Officer |

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## Exhibit 16.1

**Exhibit 16.1**

![](ex16-1_001.jpg)

**December 26, 2025**

To: Securities and Exchange Commission

The appointment of Victor Mokuolu, CPA PLLC ("the Firm") as the independent registered public accounting firm for ALT5 Sigma Corporation ("the Company") ended effective December 25, 2025.

We were engaged December 8, 2025 through December 25, 2025, and there are no unpaid invoices. Please accept this letter that the Firm agrees with the statements made by the Company in its item 4.01(a) of Form 8K to be filed by the Company on December 29, 2025.

Very truly yours,

![](ex16-1_002.jpg)

**Houston, Texas**

![](ex16-1_003.jpg)