# EDGAR Filing Document

**Accession Number:** 0001567900
**File Stem:** 0001185185-26-001435
**Filing Date:** 2026-4
**Character Count:** 7589
**Document Hash:** 1caf9cbcbeafc9a91f58c4bc9aac9fb9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-26-001435.hdr.sgml**: 20260420

**ACCESSION NUMBER**: 0001185185-26-001435

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20260417

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260420

**DATE AS OF CHANGE**: 20260420

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** REALLOYS INC.
- **CENTRAL INDEX KEY:** 0001567900
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL MINING [1000]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 453598066
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-41051
- **FILM NUMBER:** 26874703

**BUSINESS ADDRESS:**
- **STREET 1:** 7280 W. PALMETTO PARK RD.
- **STREET 2:** SUITE 302N
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33433
- **BUSINESS PHONE:** 972-726-9203

**MAIL ADDRESS:**
- **STREET 1:** 7280 W. PALMETTO PARK RD.
- **STREET 2:** SUITE 302N
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33433

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BLACKBOXSTOCKS INC.
- **DATE OF NAME CHANGE:** 20160331

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SMSA BALLINGER ACQUISITION CORP
- **DATE OF NAME CHANGE:** 20130125

?xml version='1.0' encoding='ASCII'?

**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): **April 17, 2026**

**REALLOYS INC.**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Nevada** | **001-41051** | **45-3598066** |
| (State or other jurisdiction<br> of incorporation) | (Commission File Number) | (IRS Employer <br> Identification No.) |

---

---

| | |
|:---|:---|
| **7280 W. Palmeto Park Rd.** **Suite 302N<br> Boca Raton, FL** | **33433** |
| (Address of principal executive offices) | (Zip Code) |

---

Registrant's Telephone Number, Including Area Code: **(972)** **726-9203**

(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:

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange <br> on which registered** |
| **Common Stock, par value $0.001 per share** | **ALOY** | **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. ☐

**Item 4.01 Changes in Registrant**'**s Certifying Accountant**

*(a) Dismissal of Independent Registered Public Accounting Firm* 

On April 17, 2026, REalloys Inc. (the "Company") dismissed Victor Mokuolo CPA PLLC ("VMCPA") as its independent registered public accounting firm. The- dismissal of VMCPA was approved by the Company's audit committee. For the years ended December 31, 2025 and 2024, the audit reports of VMCPA did not contain an adverse, disclaimer of, or qualified opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for including an explanatory paragraph as to the Company's ability to continue as a going concern.

During the Company's two most recent fiscal years ended December 31, 2025 and 2024 there were no disagreements, within the meaning of Item304(a)(1)(iv) of Regulation S-K promulgated under the Exchange Act ("Regulation S-K") and the related instructions thereto, with VMCPA 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 VMCPA, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. Also, during this same period, there were 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 VMCPA. with the disclosures under this Item 4.01(a), and has requested them to 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(a) and, if not, stating the respects in which it does not agree. VMCPA's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K and incorporated herein by reference.

*(b) Appointment of New Independent Registered Public Accounting Firm* 

On April 20, 2026, the Company engaged Grassi & Co. CPAs, P.C. as its new independent registered public accounting firm, for the audit of the Company's consolidated financial statements for the year ended December 31, 2026. The appointment was approved by the Company's audit committee. During the Company's two most recent fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through April 20, 2026, neither the Company nor anyone acting on its behalf consulted with Grassi & Co. CPAs, P.C regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.

**Item 9.01 Financial Statements and Exhibits.**

(d) The following exhibits are filed with this Current Report on Form 8-K.

---

| | |
|:---|:---|
| **Exhibit** | **Description** |
| 16.1 | [Letter from Victor Mokuolo CPA PLLC](realloysex16-1.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline 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.

---

| | | |
|:---|:---|:---|
| Dated: April 20, 2026 | **REalloys Inc.** | **REalloys Inc.** |
|  | By: | /s/ Robert Winspear |
|  |  | Robert Winspear |
|  |  | Chief Financial Officer |

---

## Exhibit 16.1

**Exhibit 16.1**

![](ex16-1_001.jpg)

April 20, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of REalloys Inc.'s Form 8-K dated April 17, 2026, and have the following comments:

&nbsp;&nbsp;&nbsp;&nbsp;1. We
 agree with the statements made in the first through the third paragraphs.

&nbsp;&nbsp;&nbsp;&nbsp;2. We
 have no basis on which to agree or disagree with the statements in the fourth paragraph.

/s/ Victor Mokuolu, CPA PLLC

Very truly yours,

Victor Mokuolu, CPA PLLC

![](ex16-1_002.jpg)