# EDGAR Filing Document

**Accession Number:** 0001810140
**File Stem:** 0001213900-23-005686
**Filing Date:** 2023-1
**Character Count:** 9080
**Document Hash:** 559134f2885bd0a74bba46d109851a66
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-005686.hdr.sgml**: 20230127

**ACCESSION NUMBER**: 0001213900-23-005686

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20230127

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230127

**DATE AS OF CHANGE**: 20230127

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Polished.com Inc.
- **CENTRAL INDEX KEY:** 0001810140
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700]
- **IRS NUMBER:** 833713938
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39418
- **FILM NUMBER:** 23563788

**BUSINESS ADDRESS:**
- **STREET 1:** 3817 MILLSTONE PARKWAY
- **CITY:** ST. CHARLES
- **STATE:** MO
- **ZIP:** 63301
- **BUSINESS PHONE:** 8887681710

**MAIL ADDRESS:**
- **STREET 1:** 3817 MILLSTONE PARKWAY
- **CITY:** ST. CHARLES
- **STATE:** MO
- **ZIP:** 63301

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 1847 Goedeker Inc.
- **DATE OF NAME CHANGE:** 20200422

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 1847 Goedecker Inc.
- **DATE OF NAME CHANGE:** 20200420

?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>POLISHED.COM INC.</u>**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Delaware** | **001-39418** | **83-3713938** |
| (State of other jurisdiction <br> of incorporation) | (Commission File Number) | (IRS Employer<br> Identification No.) |

---

**<u>1870 Bath Avenue, Brooklyn, NY 11214</u>**

(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code: **<u>(800) 299-9470</u>**

(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:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR240.14a-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 Symbol(s) | Name of each exchange on which registered |
| Common Stock, $0.0001 par value per share | POL | NYSE American LLC |
| Warrants to Purchase Common Stock | POL WS | NYSE American 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. ☐

**Item 8.01 Other Events.**

On January 27, 2023, Polished.com Inc. issued a press release announcing its response to the Schedule 13D filed with the U.S. Securities and Exchange Commission by Morgan Dempsey Capital Management, LLC on January 26, 2023. A copy of the press release is included herewith as Exhibit 99.1, which is incorporated by reference into this Item 8.01.

**Item 9.01 Financial Statements and Exhibits.**

**(d) Exhibits**

<u>Exhibit Number</u> <u>Description</u> <br> 99.1 [Press Release dated January 27, 2023, issued by Polished.com Inc.](ea172343ex99-1_polished.htm) <br> 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

**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.

**POLISHED.COM INC.**

---

| | |
|:---|:---|
| By: | /s/ J.E. "Rick" Bunka |
| Name: | J.E. "Rick" Bunka |
| Title: | Interim Chief Executive Officer |

---

**Dated:**&nbsp;&nbsp;&nbsp;&nbsp;**January 27, 2023**

## Exhibit 99.1

**Exhibit 99.1**

**PRIVILEGED AND CONFIDENTIAL**

**PREPARED AT THE DIRECTION OF COUNSEL**

**Polished.com Board of Directors Responds to 13D Filing from Morgan Dempsey** 

*Jefferies LLC is Acting as Financial Advisor Following Private Expressions of Interest in Acquiring the Company* 

 

*Polished is Open to All Pathways to Maximizing Value for Shareholders, Including a Sale of the Company* 

BROOKLYN, N.Y.--(BUSINESS WIRE)—Today the Board of Directors (the "Board") of Polished.com Inc. (NYSE: POL) (formerly known as 1847 Goedeker Inc.) ("Polished" or the "Company"), issued the following statement in response to the Schedule 13D filed with the Securities and Exchange Commission by Morgan Dempsey Capital Management, LLC ("Morgan Dempsey") on January 26, 2023:

Polished's Board and management team welcome the constructive input of our investors. We have consistently engaged with Morgan Dempsey and are confident that we both share a common goal: maximizing value for all the Company's shareholders.

Following the receipt of multiple private expressions of interest in acquiring all or part of the Company, Polished engaged Jefferies as our financial advisor to help us evaluate credible potential transactions. The Board and management team remain open to all pathways for maximizing value, including a sale of the Company.

Concurrently, Polished is encouraged by the early signs of progress by our new management team and remains focused on driving sustainable, long-term sales and earnings growth.

There can be no assurance that any transaction or the sale of the Company will occur. At this time, Polished shareholders are not required to take any action.

McDermott Will & Emery is acting as legal advisor to the Company.

**ABOUT POLISHED**

Polished is raising the bar, delivering a world-class, white-glove shopping experience for home appliances. From the best product selections from top brands to exceptional customer service, we are simplifying the purchasing process and empowering consumers as we provide a polished experience, from inspiration to installation. A product expert helps customers get inspired and imagine the space they want, then shares fresh ideas, unbiased recommendations and excellent deals to suit the project's budget and style. The goal is peace of mind when it comes to new appliances. Polished perks include its "Love-It-Or-Return-It" 30-day policy, extended warranties, the ability to arrange for delivery and installation at your convenience and other special offers. Learn more at www.Polished.com.

**FORWARD LOOKING STATEMENTS**

This press release contains "forward-looking statements" that are subject to substantial risks and uncertainties. All statements, other than statements of historical fact, contained in this press release are forward-looking statements. Forward-looking statements contained in this press release may be identified by the use of words such as "anticipate," "believe," "contemplate," "could," "estimate," "expect," "intend," "seek," "may," "might," "plan," "potential," "predict," "project," "target," "aim," "should," "will", "would," or the negative of these words or other similar expressions, although not all forward-looking statements contain these words. Forward-looking statements are based on the Company's current expectations and are subject to inherent uncertainties, risks and assumptions that are difficult to predict. Further, certain forward-looking statements are based on assumptions as to future events that may not prove to be accurate. You should not place undue reliance on forward-looking statements because they involve known and unknown risks, uncertainties and other factors, which are, in some cases, beyond the Company's control and which could materially affect results. Factors that may cause actual results to differ materially from current expectations include, among other things, those described more fully in the section titled "Risk Factors" of the Company's Annual Report on Form 10-K for the year ended December 31, 2021, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2022, filed with the Securities and Exchange Commission. Forward-looking statements contained in this announcement are made as of this date, and the Company undertakes no duty to update such information except as required under applicable law.

**CONTACTS**

Ashley Areopagita<br> ir@polished.com