# EDGAR Filing Document

**Accession Number:** 0001124524
**File Stem:** 0001104659-23-032821
**Filing Date:** 2023-3
**Character Count:** 9207
**Document Hash:** e917df1c72cd824e18f548293f794510
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-032821.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0001104659-23-032821

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20230309

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230315

**DATE AS OF CHANGE**: 20230315

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cryoport, Inc.
- **CENTRAL INDEX KEY:** 0001124524
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 880313393
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-34632
- **FILM NUMBER:** 23735695

**BUSINESS ADDRESS:**
- **STREET 1:** 112 WESTWOOD PLACE, SUITE 350
- **CITY:** BRENTWOOD
- **STATE:** TN
- **ZIP:** 37027
- **BUSINESS PHONE:** (949) 232-1900

**MAIL ADDRESS:**
- **STREET 1:** 112 WESTWOOD PLACE, SUITE 350
- **CITY:** BRENTWOOD
- **STATE:** TN
- **ZIP:** 37027

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CRYOPORT SYSTEMS LLC
- **DATE OF NAME CHANGE:** 20010614

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CRYOPORT SYSTEMS INC
- **DATE OF NAME CHANGE:** 20000923

?xml version="1.0" encoding="utf-8"?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, DC 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): **March 9, 2023**

**CRYOPORT, INC.**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Nevada** | **001-34632** | **88-0313393** |
| (State or other jurisdiction<br> of incorporation) | (Commission File Number) | (IRS Employer<br> Identification No.) |
| **112 Westwood Place** **, Suite 350, Brentwood, TN 37027** | **112 Westwood Place** **, Suite 350, Brentwood, TN 37027** | **112 Westwood Place** **, Suite 350, Brentwood, TN 37027** |
| (Address of principal executive offices, including zip code) | (Address of principal executive offices, including zip code) | (Address of principal executive offices, including zip code) |
| Registrant's telephone number, including area code: **(949) 470-2300** | Registrant's telephone number, including area code: **(949) 470-2300** | Registrant's telephone number, including area code: **(949) 470-2300** |
| **Not Applicable** | **Not Applicable** | **Not Applicable** |
| (Former name or former address, if changed since last report) | (Former name or former address, if changed since last report) | (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 (see General Instruction A.2. below):

◻ 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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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Title of each class** | &nbsp;&nbsp;**Trading Symbol** | &nbsp;&nbsp;**Name of each exchange on which <br> registered** |
| &nbsp;&nbsp;Common Stock, $0.001 par value | &nbsp;&nbsp;CYRX | &nbsp;&nbsp;The NASDAQ Stock Market 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. ◻

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

---

*Appointment of New Independent Registered Public Accounting Firm*

On March 9, 2023, Cryoport, Inc. (the "Company"), at the direction of the Audit Committee of the Board of Directors of the Company (the "Audit Committee"), approved the appointment of Deloitte & Touche LLP ("Deloitte") as the Company's new independent registered public accounting firm to audit the Company's consolidated financial statements for the year ending December 31, 2023 and the dismissal of Ernst & Young LLP ("EY") as the Company's independent registered public accounting firm, in each case, effective as of March 9, 2023. The engagement of Deloitte is subject to completion of Deloitte's standard client acceptance procedures and execution of an engagement letter.

During the Company's two most recent fiscal years ended December 31, 2022 and 2021, and the subsequent interim period through March 9, 2023, neither the Company nor anyone acting on its behalf consulted with Deloitte regarding either (a) 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 Company's financial statements, and neither a written report was provided nor oral advice was provided to the Company that Deloitte concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (b) any matter that was either the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended ("Regulation S-K") and the related instructions thereto) or a "reportable event" (as described in Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto).

The Company notified EY on March 9, 2023 that it would be dismissed as the Company's independent registered public accounting firm, effective as of March 9, 2023. EY's reports on the Company's financial statements for the fiscal years ended December 31, 2022 and 2021 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.

During the Company's two most recent fiscal years ended December 31, 2022 and 2021, and the subsequent interim period through March 9, 2023, there were (i) no "disagreements" within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto with EY 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 EY, would have caused it to make reference to the subject matter of the disagreements in connection with its reports on the consolidated financial statements of the Company for such years, and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.

The Company has provided EY with a copy of the disclosures under this Item 4.01 and has requested that EY furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it 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. EY's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

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| | |
|:---|:---|
| **Item 9.01.** | **Financial Statements and Exhibits** |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Exhibits. The following material is filed as an exhibit to this Current Report on Form 8-K:

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [16.1](tm239675d1_ex16-1.htm) | [Letter to Securities and Exchange Commission from Ernst & Young LLP dated March 15, 2023](tm239675d1_ex16-1.htm) |

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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.

---

| | |
|:---|:---|
| Date: March 15, 2023 | Cryoport, Inc. |
|  | /s/ Robert Stefanovich |
|  | Robert Stefanovich |

---

## Exhibit 16.1

**Exhibit 16.1**

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| | | |
|:---|:---|:---|
| ![](tm239675d1_ex16-1img001.jpg) | Ernst & Young LLP<br> 18101 Von Karman Ave.<br> Suite 1700<br> Irvine, CA 92612 | Tel: +1 949 794 2300<br> Fax: +1 949 437 0590<br> ey.com |

---

March 15, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated March 15, 2023, of Cryoport, Inc. and are in agreement with the statements contained in the third and fourth paragraphs on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

Very truly yours,

/s/ Ernst & Young LLP