# EDGAR Filing Document

**Accession Number:** 0001863990
**File Stem:** 0001104659-25-057315
**Filing Date:** 2025-6
**Character Count:** 9194
**Document Hash:** 0eb0856551b9e4cf7a5447e270b4f9e7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-057315.hdr.sgml**: 20250606

**ACCESSION NUMBER**: 0001104659-25-057315

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20250604

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20250606

**DATE AS OF CHANGE**: 20250606

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MultiSensor AI Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001863990
- **STANDARD INDUSTRIAL CLASSIFICATION:** OPTICAL INSTRUMENTS & LENSES [3827]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 863962954
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-40916
- **FILM NUMBER:** 251030641

**BUSINESS ADDRESS:**
- **STREET 1:** 2105 WEST CARDINAL DRIVE
- **CITY:** BEAUMONT
- **STATE:** TX
- **ZIP:** 77705
- **BUSINESS PHONE:** (866) 861-0788

**MAIL ADDRESS:**
- **STREET 1:** 2105 WEST CARDINAL DRIVE
- **CITY:** BEAUMONT
- **STATE:** TX
- **ZIP:** 77705

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Infrared Cameras Holdings, Inc.
- **DATE OF NAME CHANGE:** 20231219

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Sportsmap Tech Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210524

?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) **June 4, 2025**

**MultiSensor AI Holdings, Inc.**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Delaware**<br> (State or other jurisdiction of<br>incorporation) | **001-40916**<br> (Commission File Number) | **86-3938682**<br> (I.R.S. Employer<br> Identification No.) |

---

**2105 West Cardinal Drive**

**Beaumont, Texas 77705** 

(Address of principal executive offices) (Zip Code)

**(866) 861-0788**

(Registrant's telephone number, including area code)

**N/A**

(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 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<br> on which registered** |
| Common stock, $0.0001 par value per share | MSAI | The Nasdaq Capital Market |
| Warrants to purchase common stock | MSAIW | The Nasdaq Capital Market |

---

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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<u>Dismissal of Independent Registered Public Accounting Firm</u>

On June 4, 2025, the Audit Committee (the "Audit Committee") of the Board of Directors (the "Board") of MultiSensor AI Holdings, Inc. (the "Company") approved the dismissal of Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm, effective immediately.

The reports of Deloitte on the Company's consolidated financial statements for the fiscal years ended December 31, 2024 and December 31, 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 an explanatory paragraph in its reports related to the Company's consolidated financial statements for the fiscal years ended December 31, 2024 and December 31, 2023 regarding the substantial doubt about the Company's ability to continue as a going concern.

During the fiscal years ended December 31, 2024 and December 31, 2023, and through June 4, 2025, there have been no "disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Deloitte, would have caused Deloitte to make reference thereto in its reports on the consolidated financial statements for such years. During the fiscal years ended December 31, 2024 and December 31, 2023 and through June 4, 2025, there have been no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K), other than the material weakness in internal control over financial reporting identified by management, as disclosed in Part II, Item 9A of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2023. As disclosed in Part II, Item 9A of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2024, such material weakness has since been remediated. The Audit Committee discussed the Company's material weakness in internal control over financial reporting with Deloitte and the Company has authorized Deloitte to respond fully to inquiries of Weaver and Tidwell, L.L.P. ("Weaver") concerning such material weakness.

The Company provided Deloitte with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Deloitte furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree. A copy of Deloitte's letter, dated June 5, 2025, is filed as Exhibit 16.1 hereto.

<u>Newly Engaged Independent Registered Public Accounting Firm</u>

On June 4, 2025, the Audit Committee of the Board approved the appointment of Weaver as the Company's new independent registered public accounting firm, effective immediately, to perform independent audit services for the fiscal year ending December 31, 2025 and related interim periods starting with the fiscal quarter ending June 30, 2025. During the fiscal years ended December 31, 2024 and December 31, 2023 and through June 4, 2025, neither the Company, nor anyone acting on its behalf, consulted with Weaver regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the consolidated financial statements of the Company, and no written report or oral advice was provided to the Company by Weaver that 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 the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

**Item 9.01 Financial Statements and Exhibits.** 

(d) Exhibits.

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| | |
|:---|:---|
| **Exhibit No.** | **Description of Exhibit** |
| [16.1](tm2517311d1_ex16-1.htm) | [Letter of Deloitte & Touche LLP dated June 5, 2025](tm2517311d1_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.

---

| | |
|:---|:---|
|  | MULTISENSOR AI HOLDINGS, INC. |
| Date: June 6, 2025 | /s/ Robert Nadolny |
|  | Robert Nadolny |
|  | Chief Financial Officer and Secretary |

---

## Exhibit 16.1

**Exhibit 16.1**

June 5, 2025

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of MultiSensor AI Holdings, Inc.'s Form 8-K dated June 4, 2025, and have the following comments:

&nbsp;&nbsp;&nbsp;&nbsp;1. We agree with the statements made in the first through fourth paragraphs regarding the dismissal of
 Deloitte & Touche LLP as the Company's Independent Registered Public Accounting Firm.

2. We have no basis on which to agree or disagree with the statements
made outside of the aforementioned section.

Yours truly,

*/s/ Deloitte & Touche LLP*

Houston, TX