# EDGAR Filing Document

**Accession Number:** 0001580490
**File Stem:** 0001140361-23-002319
**Filing Date:** 2023-1
**Character Count:** 4959
**Document Hash:** 1cf8290bc1cc0b2e5dd690d5e7969f38
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-002319.hdr.sgml**: 20230120

**ACCESSION NUMBER**: 0001140361-23-002319

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 12

**CONFORMED PERIOD OF REPORT**: 20230120

**ITEM INFORMATION**: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

**FILED AS OF DATE**: 20230120

**DATE AS OF CHANGE**: 20230120

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** I-ON Digital Corp.
- **CENTRAL INDEX KEY:** 0001580490
- **STANDARD INDUSTRIAL CLASSIFICATION:** MALT BEVERAGES [2082]
- **IRS NUMBER:** 463031328
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-54995
- **FILM NUMBER:** 23541998

**BUSINESS ADDRESS:**
- **STREET 1:** 2000 MAIN STREET
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92614
- **BUSINESS PHONE:** 949-442-7565

**MAIL ADDRESS:**
- **STREET 1:** 2000 MAIN STREET
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92614

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** I-ON Communications Corp.
- **DATE OF NAME CHANGE:** 20180430

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Evans Brewing Co Inc.
- **DATE OF NAME CHANGE:** 20140422

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Evans Brewing Company, Inc.
- **DATE OF NAME CHANGE:** 20140421

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### 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): <u>January 20, 2023</u>

## I-ON DIGITAL CORP.
&nbsp;&nbsp;&nbsp;&nbsp;(Exact Name of Registrant as Specified in its Charter)

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| | | |
|:---|:---|:---|
| <u>Delaware</u> | <u>000-54995</u> | <u>46-3031328</u> |
| **(State of Organization)** | **(Commission File Number)** | **(I.R.S. Employer Identification No.)** |

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#### 15, Tehran-ro 10-gil, Gangam-gu, Seoul, Korea , 06234
(Address of principal executive offices)

Registrant's telephone number, including area code: +82-2-3430-1200

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**<br> **Symbol(s)** | **Name of each exchange on which** <br> **registered** |
| Common Stock, $0.0001 par value per share | IONI | OTC Markets<br>|

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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 4.02.** | **Non-reliance on Previously Issued Financial Statements or a Related Audit Report or Interim Audit Report** |

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Management of I-ON Digital Corp. (the "Company"), has concluded that our Quarterly Report on Form 10-Q for the quarter ended September 30, 2022, originally filed with the SEC on January 13, 2023 (the "Original Form 10-Q") contained an error in connection with the presentation and disclosure of the deconsolidation due to the selloff of a former subsidiary, I-ON Communications, Ltd. ("Communications").

The Company believes that the financial statements should no longer be relied upon because of an incorrect presentation and should therefore be restated.

Accordingly, the Company will restate its financial statements for the nine month period ended September 30, 2022, by disclosing the effect of these errors in an amended Form 10-Q for the nine months ended September 30, 2022.

#### SIGNATURES
Pursuant to the requirements of the Securities and 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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| | | | |
|:---|:---|:---|:---|
| Date: January 20, 2023 | I-ON DIGITAL CORP. | I-ON DIGITAL CORP. | I-ON DIGITAL CORP. |
|  | By: | */s/ Jae Cheol Oh* | */s/ Jae Cheol Oh* |
|  |  | Name: | Jae Cheol Oh |
|  |  | Title: | Chief Executive Officer |

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