# EDGAR Filing Document

**Accession Number:** 0001810140
**File Stem:** 0001213900-23-013832
**Filing Date:** 2023-2
**Character Count:** 11844
**Document Hash:** e095246a6293fcaed3354b90358fb1d5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-013832.hdr.sgml**: 20230223

**ACCESSION NUMBER**: 0001213900-23-013832

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20230221

**ITEM INFORMATION**: Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230223

**DATE AS OF CHANGE**: 20230223

**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:** 23656477

**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): February 21, 2023**

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

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Delaware** | **001-39418** | **83-3713938** |
| (State or 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 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing.**

Polished.com Inc. (the "<u>Company</u>") is not in compliance with the continued listing standards of NYSE American LLC (the "<u>Exchange</u>"), as set forth in Sections 134 and 1101 of the NYSE American Company Guide (the "<u>Company Guide</u>"), since the Company failed to timely file (the "<u>Filing Delinquency</u>") its Form 10-Qs for the periods ended June 30, 2022 and September 30, 2022 (collectively, the "<u>Delayed Reports</u>"). The Filing Delinquency will be cured via the filing of the Delayed Reports.

Pursuant to Section 1007 of the Company Guide, the Company submitted to NYSE Regulation on February 13, 2023 an extension request as the Company was unable to cure the Filing Delinquency within the initial six-month cure period automatically granted to the Company when it became delinquent. On February 21, 2023, NYSE Regulation notified the Company that it had accepted the Company's request to extend the cure period through July 31, 2023. NYSE Regulation staff will review the Company periodically for compliance with adherence to the milestones in the Company's plan to regain compliance. In addition, if the Company does not make progress consistent with the plan during the plan period or if the Company does not complete its Delayed Filings with the Securities and Exchange Commission by the end of the maximum 12-month cure period on August 22, 2023, Exchange staff will initiate delisting proceedings as appropriate. The Company may appeal an Exchange staff delisting determination in accordance with Section 1010 and Part 12 of the Company Guide.

The Company is committed to filing the Delayed Reports to achieve compliance with the Exchange's requirements and intends to file the Delayed Reports by July 31, 2023. The Company also intends to file all subsequent reports, including the Company's Annual Report on Form 10-K for the year ended December 31, 2022 and the Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, by no later than July 31, 2023.

Additionally, the Company is working diligently with its auditor to complete a re-audit of fiscal year 2021 and review the financial statements for the quarters ended June 30, 2021, September 30, 2021, and March 31, 2022. The Company intends to file all necessary restatements by July 31, 2023.

**Item 8.01 Other Events.**

On February 23, 2022, in accordance with the Exchange's procedures, the Company issued a press release discussing the matters disclosed in <u>Item 3.01</u> above. A copy of the press release is included herewith as <u>Exhibit 99.1</u>, which is incorporated by reference into this <u>Item 8.01</u>.

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

(d) <u>Exhibits</u>.

---

| | |
|:---|:---|
| **Exhibit**<br> **Number** | **Description of Exhibit** |
| 99.1 | [Press Release dated February 23, 2023](ea174117ex99-1_polished.htm) |
| 104 | Cover Page Interactive Data File (embedded within 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.

---

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

---

**Dated:**&nbsp;&nbsp;&nbsp;&nbsp;**February 23, 2023**

## Exhibit 99.1

**Exhibit 99.1**

**Polished.com Announces NYSE American Extension To Regain Listing Compliance**

BROOKLYN, N.Y.—(BUSINESSWIRE)--Polished.com Inc. (NYSE: POL) (formerly known as 1847 Goedeker Inc.) ("Polished" or the "Company"), a content driven and technology enabled shopping destination for appliances, furniture and home goods in the U.S. household appliances market, today announced that it is not in compliance with the continued listing and trading standards of the NYSE American LLC ("NYSE American") and that its NYSE American listing is being continued pursuant to an extension that the Company has received from the NYSE American.

The extension, which is subject to review by NYSE American on an ongoing basis, provides the Company until July 31, 2023 to file its Quarterly Reports on Form 10-Q for the quarters ended June 30, 2022 and September 30, 2022 (together, the "Quarterly Reports") with the Securities and Exchange Commission ("SEC"). The delay in filing the Quarterly Reports is related to an internal investigation conducted by the Audit Committee of Polished's Board of Directors and external counsel, which, as previously reported, concluded on December 22, 2022. The extension period has no immediate impact on the listing or trading of the Company's securities on NYSE American. The Company intends to regain compliance with NYSE American's listing standards by filing the Quarterly Reports with the SEC by July 31, 2023. The Company also intends to file all subsequent reports, including the Company's Annual Report on Form 10-K for the year ended December 31, 2022 and the Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, by no later than July 31, 2023.

Additionally, the Company is working diligently with its auditor to complete a re-audit of fiscal year 2021 and review the financial statements for the quarters ended June 30, 2021, September 30, 2021, and March 31, 2022. The Company intends to file all necessary restatements by July 31, 2023.

**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

ir@polished.com