# EDGAR Filing Document

**Accession Number:** 0001721469
**File Stem:** 0001104659-23-005822
**Filing Date:** 2023-1
**Character Count:** 5960
**Document Hash:** 47859f4ac7b606f0849331df7f4ef5a3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-005822.hdr.sgml**: 20230123

**ACCESSION NUMBER**: 0001104659-23-005822

**CONFORMED SUBMISSION TYPE**: 1-U

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20230118

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

**FILED AS OF DATE**: 20230123

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** RAD Diversified REIT, Inc.
- **CENTRAL INDEX KEY:** 0001721469
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 822026337
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 1-U
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 24R-00269
- **FILM NUMBER:** 23544743

**BUSINESS ADDRESS:**
- **STREET 1:** 5404 CYPRESS CENTER DRIVE
- **STREET 2:** SUITE 320
- **CITY:** TAMPA
- **STATE:** FL
- **ZIP:** 33609
- **BUSINESS PHONE:** 855-909-9294

**MAIL ADDRESS:**
- **STREET 1:** 5404 CYPRESS CENTER DRIVE
- **STREET 2:** SUITE 320
- **CITY:** TAMPA
- **STATE:** FL
- **ZIP:** 33609

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 1-U**

**Current Report Pursuant to Regulation A**

**Date of Report (Date of earliest event reported) January 18, 2023**

**RAD Diversified REIT, Inc.** 

(Exact name of issuer as specified in its charter)

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| | |
|:---|:---|
| **Maryland** | **82-2026337** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer Identification No.) |

---

**5404 Cypress Center Drive, Suite 320**

**Tampa, Florida 33609**

(Full mailing address of principal executive offices)

**855-909-9294**

(Issuer's telephone number, including area code)

**Common Stock**

(Title of each class of securities issued pursuant to Regulation A)

**Item 4. Changes in Issuer's Certifying Accountant**

***(a) Resignation of Independent Accounting Firm***

On January 18, 2023, the board of directors (the "*Board*") of RAD Diversified REIT, Inc. (the "*Company*") approved and ratified the appointment of Reliant CPA, PC as the Company's independent accountant for the fiscal year ending December 31, 2022. In connection with its selection of Reliant CPA, PC the Board accepted and approved the resignation of its former independent accounting firm, Kho & Patel, CPAs (KPC).

KPC's audit reports on the Company's financial statements for the fiscal years ended December 31, 2020 and December 31, 2021 did not contain any adverse opinion or disclaimer of opinion, and were not qualified or modified as to any uncertainty, audit scope or accounting principle.

During the fiscal years ended December 31, 2020 and December 31, 2021 and through the subsequent date of dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and KPC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to KPC's satisfaction, would have caused KPC to make reference to the matter in their report. During the fiscal years ended December 31, 2020 and December 31, 2021 and through the subsequent date of dismissal there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company has provided KPC with a copy of this Current Report on Form 1-U and requested that it provide the Company with a letter addressed to the Securities and Exchange Commission (the "*SEC*") indicating whether or not KPC agrees with the disclosures contained herein and, if not, the respects in which it does not agreement. A copy of KPC's letter, dated January 23, 2023, is filed as Exhibit 9.1 to this Current Report on Form 1-U.

***(b) Appointment of Independent Accounting Firm***

On January 18, 2023 the Board approved and ratified the appointment of Reliant CPA, PC as the Company's new independent accountant. Neither the Company nor anyone acting on its behalf has consulted with Reliant CPA, PC regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, (ii) the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that Reliant CPA, PC concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue or (ii) any matter that was either the subject of a "disagreement" or "reportable event" (as each term is defined in Item 304(a)(1)(iv) and (v) of Regulation S-K, respectively).

**SIGNATURES** 

Pursuant to the requirements of Regulation A, the issuer has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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| | |
|:---|:---|
| By: | /s/ Dutch Brandon Mendenhall |
| Name: Dutch Brandon Mendenhall | Name: Dutch Brandon Mendenhall |
| Title: Chief Executive Officer | Title: Chief Executive Officer |

---

Date: January 23, 2023

**EXHIBIT INDEX**

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| | |
|:---|:---|
| **Exhibit<br> No.** | **Description** |
| [9.1](tm234223d1_ex9-1.htm) | [Letter from Kho & Patel, dated January 23, 2023](tm234223d1_ex9-1.htm) |

---

## Ex1U-9

**Exhibit 9.1**

![](tm234223d1_ex9-1img02.jpg)

January 23, 2023

Office of the Chief Accountant

Securities and Exchange Commission

460 Fifth Street N. W.

Washington, DC 20549

**Re: RAD Diversified REIT, Inc.**

To Whom It May Concern:

We have been furnished with a copy of the response to Item 4 of Form 1-U for the Change in Certifying Accountant that occurred on January 23, 2023, to be filed by our former client RAD Diversified REIT, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Sincerely,

Kho & Patel, CPAs

A Professional Corporation

/s/ Douglas E Faulkner, Jr, CPA

Douglas E Faulkner, Jr, CPA

![](tm234223d1_ex9-1img01.jpg)