# EDGAR Filing Document

**Accession Number:** 0000838875
**File Stem:** 0001199835-25-000188
**Filing Date:** 2025-6
**Character Count:** 7829
**Document Hash:** 4ba221fbcedcff29a72876cec2cfcac3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001199835-25-000188.hdr.sgml**: 20250606

**ACCESSION NUMBER**: 0001199835-25-000188

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20250603

**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:** WILLAMETTE VALLEY VINEYARDS INC
- **CENTRAL INDEX KEY:** 0000838875
- **STANDARD INDUSTRIAL CLASSIFICATION:** BEVERAGES [2080]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 930981021
- **STATE OF INCORPORATION:** OR
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-37610
- **FILM NUMBER:** 251029633

**BUSINESS ADDRESS:**
- **STREET 1:** 8800 ENCHANTED WAY S E
- **CITY:** TURNER
- **STATE:** OR
- **ZIP:** 97392
- **BUSINESS PHONE:** 5035889463

**MAIL ADDRESS:**
- **STREET 1:** 8800 ENCHANTED WAY SE
- **CITY:** TURNER
- **STATE:** OR
- **ZIP:** 97392

?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 3, 2025

**Willamette Valley Vineyards, Inc.**

(Exact name of Company as specified in its charter)

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| | | |
|:---|:---|:---|
| **Oregon** | **001-37610** | **93-0981021** |
| (State or other<br> jurisdiction of<br> incorporation) | (Commission File No.)<br>| (I.R.S. Employer<br> Identification No.)<br>|

---

**8800 Enchanted Way SE**

**Turner, OR 97392**

(Address of principal executive offices)

**(503) 588-9463**

Registrant's telephone number, including area code

<u>Not Applicable</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 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 registered |
| Common Stock, | WVVI | NASDAQ Capital Market |
| Series A Redeemable Preferred Stock | WVVIP | NASDAQ Capital Market |

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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 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2). 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. □

I**tem 4.01 Changes in Registrant's Certifying Accountant.**

On June 3, 2025, Willamette Valley Vineyards, Inc. (the "Company") was notified that Moss Adams LLP ("Moss Adams"), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP ("Baker Tilly"), effective on June 3, 2025, and that the combined audit practices operate as Baker Tilly. In connection with the notification of the merger, Moss Adams resigned as the auditors of the Company and the Audit Committee of the Company's Board of Directors (the "Audit Committee") approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025.

The Audit Committee appointed Moss Adams as the Company's independent registered public accounting firm in 2004 and 2023. The audit report of Moss Adams on the Company's consolidated financial statements for the years ended December 31, 2024 and 2023, did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. During the years ended December 31, 2024 and 2023, and the subsequent interim period through June 3, 2025, there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) between the Company and Moss Adams 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 Moss Adams, would have caused Moss Adams to make reference to the subject matter of such disagreements in connection with its report, or (ii) "reportable events," as described in Item 304(a)(1)(v) of Regulation S-K, that would require disclosure under Item 304(a)(1)(v) of Regulation S-K.

During the years ended December 31, 2024 and 2023, and the subsequent interim period through the date of this Current Report on Form 8-K, neither the Company, nor any person acting on its behalf, consulted Baker Tilly regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, (ii) the type of the audit opinion that might be rendered on the Company's financial statements, and Baker Tilly did not provide any written report or oral advice to the Company that Baker Tilly concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue, or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event of the type described in Item 304(a)(1)(v) of Regulation S-K.

The Company furnished Moss Adams with a copy of the disclosure in this Item 4.01 and requested that Moss Adams furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether Moss Adams agrees with the statements made by the Company in this Item 4.01, and if not, stating the respects in which it does not agree. Moss Adams furnished such a letter, a copy of which is filed as Exhibit 16.1 to this report.

**Item 9.01 Financial Statements and Exhibits.**

(d) Exhibits.

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [16.1](wvvi_ex16-1.htm) | [Letter from Moss Adams LLP dated June 6, 2025](wvvi_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.

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| | | |
|:---|:---|:---|
|  | WILLAMETTE VALLEY VINEYARDS, INC. | WILLAMETTE VALLEY VINEYARDS, INC. |
| Date: June 6, 2025 | By: | /s/ JAMES W. BERNAU |
|  |  | James W. Bernau |
|  |  | *President* |

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## Exhibit 16.1

**Exhibit 16.1**

June 6, 2025

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Ladies and Gentlemen:

We have read the statements made by the Willamette Valley Vineyards, Inc. included under Item 4.01 of its Current Report on Form 8-K dated June 6, 2025 to be filed with the Securities and Exchange Commission. We agree with the statements concerning our Firm contained therein.

Sincerely,

/s/ Moss Adams LLP