# EDGAR Filing Document

**Accession Number:** 0001801661
**File Stem:** 0001801661-25-000078
**Filing Date:** 2025-12
**Character Count:** 11664
**Document Hash:** eb326a88014cab2c6035d7eba27910c7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001801661-25-000078.hdr.sgml**: 20251217

**ACCESSION NUMBER**: 0001801661-25-000078

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20251211

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20251217

**DATE AS OF CHANGE**: 20251217

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Skillz Inc.
- **CENTRAL INDEX KEY:** 0001801661
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 844478274
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39243
- **FILM NUMBER:** 251579423

**BUSINESS ADDRESS:**
- **STREET 1:** 6625 BADURA AVENUE
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89118
- **BUSINESS PHONE:** 415-762-0511

**MAIL ADDRESS:**
- **STREET 1:** 6625 BADURA AVENUE
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89118

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Flying Eagle Acquisition Corp.
- **DATE OF NAME CHANGE:** 20200130

?xml version='1.0' encoding='ASCII'? sklz-20251211

**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): December 11, 2025

**SKILLZ INC.**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **Delaware** | **001-39243** | **84-4478274** |
| (State or other jurisdiction<br>of incorporation) | (Commission<br>File Number) | (IRS Employer<br>Identification No.) |

---

**6625 Badura Avenue**

**Las Vegas, Nevada 89118**

(Address of principal executive offices, including zip code)

Registrant's telephone number, including area code: **(415) 762-0511**

**Not Applicable**

(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 on which <br>registered** |
| Class A common stock, par value $0.0001 per share | SKLZ | NYSE |

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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. ☐

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| | |
|:---|:---|
| **Item 4.01.** | **Change in Registrant's Certifying Accountant** |

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Effective December 11, 2025 (the "Dismissal Date"), the Audit Committee (the "Audit Committee") of the Board of Directors (the "Board") of Skillz Inc. (the "Company," "we" or "our") dismissed Grant Thornton LLP ("GT") as the Company's independent registered public accounting firm.

The audit reports of GT 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 disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that their report on the consolidated financial statements for year ended December 31, 2024 included an explanatory note related to the adoption of Accounting Standards Update ("ASU") 2023-07, *Segment Reporting (Topic 280)*.

During the fiscal years ended December 31, 2024 and December 31, 2023, and the subsequent interim period through the Dismissal Date, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and GT on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of GT, would have caused it to make reference thereto in its audit reports on the financial statements of the Company for such years.

During the fiscal years ended December 31, 2024 and December 31, 2023, and through the Dismissal Date, there were no "reportable events" as defined under Item 304(a)(1)(v) of Regulation S-K, except with respect to the material weaknesses in internal control over financial reporting, as further described in the Company's annual reports on Form 10-K for the year ended December 31, 2024 and 2023 and the quarterly reports on Form 10-Q for March 31, 2025, June 30, 2025 and September 30, 2025, related to

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) &nbsp;&nbsp;&nbsp;&nbsp;risk assessment, in which we did not: (a) design an effective risk assessment process based on the criteria established in the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") Framework, and (b) appropriately reassess and adequately design and implement controls over financial reporting, including with respect to identification and review of disclosures and monitoring controls, and with respect to providing the appropriate evidence of review of reconciliations, budgets, and key elements of the financial close process,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) &nbsp;&nbsp;&nbsp;&nbsp;information technology general controls, in which we did not maintain sufficient: (a) user access controls to ensure appropriate segregation of duties and adequately restrict user and privileged access to financial applications, programs, and data to appropriate Company personnel, (b) program change management controls to ensure that information technology program and data changes affecting financial information technology applications and underlying records are identified, tested, authorized, and implemented appropriately, and (c) program operations controls, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) &nbsp;&nbsp;&nbsp;&nbsp;internal control over financial reporting, in which (a) our controls related to properly evaluating certain accounting processes were not adequately designed, implemented or operating effectively including the lack of sufficient documentation or evidence retained to demonstrate management's review over several financial statement areas, as it relates to the Company's reconciliations, budgets, and key elements of the financial reporting process and (b) there was an inadequate review of complex accounting assumptions, together with a lack of qualified accounting personnel employed during the year.

The above reportable events were discussed between the Audit Committee and GT, and GT has been authorized by the Company to respond fully to inquiries by Deloitte & Touche LLP ("D&T"), the successor registered public accounting firm of the Company, concerning the reportable events.

The Company provided GT with a copy of the foregoing disclosures it is making herein in response to Item 304(a) of Regulation S-K and requested that GT furnish the Company with a copy of their letter addressed to the SEC pursuant to Item 304(a)(3) of Regulation S-K, stating whether GT agrees with the statements made by the Company in this Current Report on Form 8-K in response to Item 304(a) of Regulation S-K. A copy of GT's letter to the Securities and Exchange Commission dated December 17, 2025 is attached as Exhibit 16.1 to this Current Report on Form 8-K.

Also on December 11, 2025, the Audit Committee, based on management's recommendation, approved the selection of D&T, effective immediately, as the Company's new independent registered public accounting firm for the Company's fiscal year ending December 31, 2025.

During the fiscal years ended December 31, 2024 and December 31, 2023, and through the Dismissal Date, neither the Company, nor anyone on its behalf, consulted D&T 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 on the financial statements of the Company and neither a written report nor oral advice was provided to the Company that D&T 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 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 defined in Item 304(a)(1)(v) of Regulation S-K).

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

(d) Exhibits.

16.1 &nbsp;&nbsp;&nbsp;&nbsp;<u>[Letter from Grant Tho](skillzitem401concurrence.htm)[r](skillzitem401concurrence.htm)[nton LLP dated December](skillzitem401concurrence.htm)[17](skillzitem401concurrence.htm)[, 2025 to the Securities and Exchange Commission regarding change in](skillzitem401concurrence.htm)[certifying accountant](skillzitem401concurrence.htm)</u>

104&nbsp;&nbsp;&nbsp;&nbsp;Cover Page Interactive Data File (embedded with the 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.

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| | | |
|:---|:---|:---|
| | **SKILLZ INC.** | **SKILLZ INC.** |
| | By: | /s/ Todd A. Valli |
| | Name: | Todd A. Valli |
| | Title: | Chief Accounting Officer |
| <br>Date: December 17, 2025 |  |  |

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## Exhibit 16.1

![](skillzitem401concurrence001.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;GT.COM U.S. member firm of Grant Thornton International Ltd "Grant Thornton" refers to Grant Thornton LLP, the U.S. member firm of Grant Thornton International Ltd (GTIL), and/or refers to the brand under which the GTIL member firms provide audit, tax and advisory services to their clients, as the context requires. GTIL and each of its member firms are separate legal entities and are not a worldwide partnership. GTIL does not provide services to clients. Services are delivered by the member firms in their respective countries. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another's acts or omissions. In the United States, visit GT.COM for details. GRANT THORNTON LLP 10 S. ALMEDEN BLVD, SUITE 800 SAN JOSE, CA 95113 D 408 275 9000 linkd.in/grantthorntonus twitter.com/grantthorntonus Re: Skillz Inc. File No. 001-39243 Dear Sir or Madam: We have read Item 4.01 of Form 8-K of Skillz Inc. dated December 17, 2025, and agree with the statements concerning our Firm contained therein. Very truly yours, /S/ GRANT THORNTON LLP December 17, 2025 U.S. Securities and Exchange Commission Office of the Chief Accountant 100 F Street, NE Washington, DC 20549

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