# EDGAR Filing Document

**Accession Number:** 0000771999
**File Stem:** 0001641172-25-017382
**Filing Date:** 2025-7
**Character Count:** 6935
**Document Hash:** b82f34b0944d67fe3b531e602739a56c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-017382.hdr.sgml**: 20250701

**ACCESSION NUMBER**: 0001641172-25-017382

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 15

**CONFORMED PERIOD OF REPORT**: 20250627

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

**FILED AS OF DATE**: 20250701

**DATE AS OF CHANGE**: 20250701

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DSS, INC.
- **CENTRAL INDEX KEY:** 0000771999
- **STANDARD INDUSTRIAL CLASSIFICATION:** PAPERBOARD CONTAINERS & BOXES [2650]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 161229730
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-32146
- **FILM NUMBER:** 251097154

**BUSINESS ADDRESS:**
- **STREET 1:** 275 WIREGRASS PKWY
- **CITY:** WEST HENRIETTA
- **STATE:** NY
- **ZIP:** 14586
- **BUSINESS PHONE:** 585 232 1500

**MAIL ADDRESS:**
- **STREET 1:** 275 WIREGRASS PKWY
- **CITY:** WEST HENRIETTA
- **STATE:** NY
- **ZIP:** 14586

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DOCUMENT SECURITY SYSTEMS INC
- **DATE OF NAME CHANGE:** 20030326

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NEW SKY COMMUNICATIONS INC
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** THOROUGHBREDS USA INC
- **DATE OF NAME CHANGE:** 19861118

?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 27, 2025**

**<u>DSS, INC.</u>**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **New York** | **001-32146** | **16-1229730** |
| **(State or other jurisdiction<br> of incorporation)** | **(Commission<br> File Number)** | **(IRS Employer<br> Identification No.)** |

---

---

| | |
|:---|:---|
| **275 Wiregrass Pkwy,<br> West Henrietta, NY** | **14586** |
| **(Address of principal executive offices)** | **(Zip Code)** |

---

Registrant's telephone number, including area code: **(585) 325-3610**

**N/A**

**(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** | **Ticker symbol(s)** | **Name of each exchange on which registered** |
| Common Stock, $0.02 par value per share | DSS | The NYSE American LLC |

---

Indicate by check mark whether the registrant is an emerging growth company as defined in as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.

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 Change in Registrant's Certifying Accountant.**

On June 27, 2025, DSS, Inc. ("DSS" or the "Company") dismissed Grassi & Co., CPAs, P.C. ("Grassi") as the Company's independent registered public accounting firm. During the engagement period from July 1, 2022, to June 27, 2025, there were no disagreements between the Company and Grassi on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to the satisfaction of Grassi, would have caused Grassi to make reference to the matter in a report on the Company's financial statements. The decision to replace Grassi was approved by the Board of Directors of the Company.

Effective June 27, 2025, the Company appointed HTL International, LLC. ("HTL") as the independent registered public accounting firm to audit the consolidated financial statements of the Company, and the related consolidated statements of operations, changes in stockholders' deficit, and cash flows of the Company and the related notes to consolidated financial statements.

During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with HTL regarding either:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The application of accounting principles to any 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 to the Company nor oral advice was provided that HTL concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).

**Exhibit Index**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Letter From Grassi & Co., CPAs, P.C. dated July 1, 2025, to the SEC regarding statements included in this Form 8-K.](ex16-1.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, as amended, the Registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **DSS, INC.** | **DSS, INC.** |
| Date: July 1, 2025 | By: | */s/ Jason Grady* |
|  | Name: | Jason Grady |
|  | Title: | Interim Chief Executive Officer |

---

## Exhibit 16.1

**Exhibit 16.1**

![](ex16-1_001.jpg)

July 1, 2025

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by DSS, Inc. under Item 4.01 of its Form 8-K, dated July 1, 2025. We agree with the statements concerning our Firm in such Form 8-K. We are not in a position to agree or disagree with other statements of DSS, Inc. contained therein.

Sincerely,

/s/ Grassi & Co., CPAs, P.C.

![](ex16-1_002.jpg)