# EDGAR Filing Document

**Accession Number:** 0001766478
**File Stem:** 0001766478-26-000005
**Filing Date:** 2026-3
**Character Count:** 8523
**Document Hash:** 4cabb75efe60ac773eb07e079db3d7fc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001766478-26-000005.hdr.sgml**: 20260312

**ACCESSION NUMBER**: 0001766478-26-000005

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20260309

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

**FILED AS OF DATE**: 20260312

**DATE AS OF CHANGE**: 20260312

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Angel Oak Mortgage REIT, Inc.
- **CENTRAL INDEX KEY:** 0001766478
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 371892154
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-40495
- **FILM NUMBER:** 26747735

**BUSINESS ADDRESS:**
- **STREET 1:** 3344 PEACHTREE ROAD NE
- **STREET 2:** SUITE 1725
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30326
- **BUSINESS PHONE:** 404-953-4900

**MAIL ADDRESS:**
- **STREET 1:** 3344 PEACHTREE ROAD NE
- **STREET 2:** SUITE 1725
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30326

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Angel Oak Mortgage, Inc.
- **DATE OF NAME CHANGE:** 20230309

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Angel Oak Mortgage REIT, Inc.
- **DATE OF NAME CHANGE:** 20230303

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Angel Oak Mortgage, Inc.
- **DATE OF NAME CHANGE:** 20190130

?xml version='1.0' encoding='ASCII'? aomr-20260309

**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): March 9, 2026

**Angel Oak Mortgage REIT, Inc.** 

**(Exact name of registrant as specified in its charter)**

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| | | |
|:---|:---|:---|
| **Maryland** | 001-40495 | **37-1892154** |
| (State or other jurisdiction of incorporation or organization) | (Commission File Number) | (I.R.S. Employer Identification No.) |

---

**980 Hammond Drive, Suite 200, Atlanta, Georgia 30328**

(Address of Principal Executive Offices and Zip Code)

Registrant's telephone number, including area code: **(404) 953-4900** 

**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 (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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| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| Common stock, $0.01 par value per share | AOMR | New York Stock Exchange |
| 9.500% Senior Notes due 2029 | AOMN | New York Stock Exchange |
| 9.750% Senior Notes due 2030 | AOMD | New York Stock Exchange |

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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).

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| | |
|:---|:---|
| 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&nbsp;&nbsp;&nbsp;&nbsp;CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.**

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

On March 9, 2026, the Audit Committee of the Board of Directors (the "Audit Committee") of Angel Oak Mortgage REIT, Inc. (the "Company") approved the dismissal of KPMG LLP ("KPMG") as the Company's independent registered public accounting firm.

KPMG's audit reports on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2025 and December 31, 2024 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, which ended December 31, 2025 and December 31, 2024, and the subsequent interim period through March 9, 2026, (i) there were no "disagreements" (within the meaning set forth in Item 304(a)(1)(iv) of Regulation S-K) between the Company and KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference to the subject matter of the disagreements in connection with their opinion; and (ii) there were no "reportable events" (within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K).

In accordance with Item 304(a)(3) of Regulation S-K, the Company provided KPMG with a copy of this Current Report on Form 8-K and requested that KPMG furnish it with a letter addressed to the United States Securities and Exchange Commission stating whether KPMG agrees with the above statements of the Company herein and, if not, stating the respects in which it does not agree. A letter from KPMG is attached as Exhibit 16.1 to this Current Report on Form 8-K.

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

On March 9, 2026, the Audit Committee approved the engagement of Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026. During the Company's two most recent fiscal years ended December 31, 2025 and December 31, 2024 and the subsequent interim period through March 9, 2026, neither the Company, nor anyone on its behalf, consulted Deloitte regarding (i) the application of accounting principles to a specific 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 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 (ii) 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.

**Item 9.01.&nbsp;&nbsp;&nbsp;&nbsp;FINANCIAL STATEMENTS AND EXHIBITS.**

(d) Exhibits

**&nbsp;&nbsp;&nbsp;&nbsp;**

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | <u>[Letter from KPMG LLP dated March 12, 2026](exhibit161.htm)</u> |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |

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**SIGNATURE**

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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| | |
|:---|:---|
| Date: March 12, 2026 | ANGEL OAK MORTGAGE REIT, INC. |
|  | By: <u>/s/ Brandon Filson</u> |
|  | Name: Brandon Filson |
|  | Title: Chief Financial Officer and Treasurer |

---

## Exhibit 16.1

March 12, 2026

Securities and Exchange Commission

Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Angel Oak Mortgage REIT, Inc. and, under the date of March 3, 2026, we reported on the consolidated financial statements of Angel Oak Mortgage REIT, Inc. as of and for the years ended December 31, 2025 and 2024. On March 9, 2026, we were dismissed.

We have read Angel Oak Mortgage REIT, Inc's statements included under Item 4.01 of its Form 8-K dated March 12, 2026, and we agree with such statements, except that we are not in a position to agree or disagree with Angel Oak Mortgage REIT, Inc.'s statements included in Item 4.01(b).

Very truly yours,

/s/ KPMG LLP

<br>