# EDGAR Filing Document

**Accession Number:** 0000862861
**File Stem:** 0001493152-25-025392
**Filing Date:** 2025-11
**Character Count:** 6586
**Document Hash:** 0cc8cb3c5eaa2786baf235b276e4cb1c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-025392.hdr.sgml**: 20251128

**ACCESSION NUMBER**: 0001493152-25-025392

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 12

**CONFORMED PERIOD OF REPORT**: 20251121

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

**FILED AS OF DATE**: 20251128

**DATE AS OF CHANGE**: 20251128

**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:** 251536119

**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) **November 21, 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.) |

---

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| | |
|:---|:---|
| **325 E. Warm Spring Road, Suite 102**<br> **Las Vegas, NV** | **89119** |
| (Address of principal executive offices) | (Zip Code) |

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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(s)** | **Name of each exchange on which registered** |
| Common stock (par value $0.001 per share) | ALTS | The Nasdaq Stock Market LLC |

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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** 

On November 21, 2025, Hudgens CPA, PLLC ("<u>Hudgens</u>") informed ALT5 Sigma Corporation (the "<u>Company</u>") that the sole partner in Hudgens was retiring and effective immediately, Hudgens resigned as the Company's independent registered public accounting firm. The resignation by Hudgens was not related to any disagreements with the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

The report of Hudgens on the consolidated financial statements of the Company as of and for the fiscal year ended December 28, 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for (i) the explanatory paragraph describing an uncertainty about the Company's ability to continue as a going concern and (ii) the explanatory section describing Valuation of Intangible Assets associated with the business combination in accordance with ASC 805.

The report of Hudgens on the consolidated financial statements of the Company as of and for the fiscal year ended December 30, 2023 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for the explanatory paragraph describing an uncertainty about the Company's ability to continue as a going concern.

During the fiscal year ended December 28, 2024, and December 30, 2023, and the subsequent interim period, there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company and Hudgens on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which, if not resolved to Hudgens's satisfaction, would have caused Hudgens to make reference thereto in their reports.

During the fiscal years ended December 28, 2024 and December 30, 2023, and the subsequent interim period there were no "reportable events" (as described in Item 304(a)(1)(v) of Regulation S-K).

The Company provided Hudgens with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Hudgens furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree.

The Company is currently looking to engage a new independent registered public accounting firm and will file the appropriate Form 8-K upon such engagement.

**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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| | | |
|:---|:---|:---|
|  | **ALT5 SIGMA CORPORATION** | **ALT5 SIGMA CORPORATION** |
| Date: November 28, 2025 | By: | */s/ Tony Isaac* |
|  |  | Tony Isaac |
|  |  | Acting Chief Executive Officer and President |

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