# EDGAR Filing Document

**Accession Number:** 0001347652
**File Stem:** 0001347652-23-000029
**Filing Date:** 2023-3
**Character Count:** 6316
**Document Hash:** 6fefde15c820342e1206fbf47e4d1cc7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001347652-23-000029.hdr.sgml**: 20230324

**ACCESSION NUMBER**: 0001347652-23-000029

**CONFORMED SUBMISSION TYPE**: 8-K/A

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20230303

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230324

**DATE AS OF CHANGE**: 20230324

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CorEnergy Infrastructure Trust, Inc.
- **CENTRAL INDEX KEY:** 0001347652
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 203431375
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-33292
- **FILM NUMBER:** 23760057

**BUSINESS ADDRESS:**
- **STREET 1:** 1100 WALNUT
- **STREET 2:** SUITE 3350
- **CITY:** KANSAS CITY
- **STATE:** MO
- **ZIP:** 64106
- **BUSINESS PHONE:** 877-699-2677

**MAIL ADDRESS:**
- **STREET 1:** 1100 WALNUT
- **STREET 2:** SUITE 3350
- **CITY:** KANSAS CITY
- **STATE:** MO
- **ZIP:** 64106

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TORTOISE CAPITAL RESOURCES CORP
- **DATE OF NAME CHANGE:** 20051221

?xml version="1.0" ? corr-20230303

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM 8-K/A** 

**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 3, 2023

**CorEnergy Infrastructure Trust, Inc.** 

(Exact Name of Registrant as Specified in Its Charter)

---

| | | |
|:---|:---|:---|
| **Maryland** | **001-33292** | **20-3431375** |
| (State or other jurisdiction of incorporation or organization) | (Commission File Number) | (IRS Employer Identification No.) |

---

---

| | | | |
|:---|:---|:---|:---|
| **1100 Walnut, Ste. 3350** | **Kansas City,** | **MO** | **64106** |
| (Address of Registrant's Principal Executive Offices) | (Address of Registrant's Principal Executive Offices) | (Address of Registrant's Principal Executive Offices) | (Zip Code) |

---

---

| | |
|:---|:---|
| **(816)** | **875-3705** |
| (Registrant's telephone number, including area code) | (Registrant's telephone number, including area code) |

---

---

| |
|:---|
| **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:

☐ 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:** | **Securities registered pursuant to Section 12(b) of the Act:** | **Securities registered pursuant to Section 12(b) of the Act:** |
| **Title of Each Class** | **Trading Symbol(s)** | **Name of Each Exchange On Which Registered** |
| Common Stock, par value $0.001 per share | CORR | New York Stock Exchange |
| 7.375% Series A Cumulative Redeemable Preferred Stock | CORRPrA | New York Stock Exchange |

---

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

---

As previously disclosed, on March 3, 2023, the Audit Committee of the Board of Directors of the Company concluded, after discussion with the Company's management, that the Company's consolidated audited financial statements as of and for the fiscal year ended December 31, 2021 included in the Company's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 14, 2022 ("2021 10-K") should no longer be relied upon. Subsequently the Company has determined that a material weakness existed as of December 31, 2021, and accordingly, our internal control over financial reporting was not effective as of December 31, 2021. Accordingly, the reports of our Independent Registered Public Accounting Firm, Ernst & Young LLP, covering both their opinion on internal control over financial reporting as of December 31, 2021 and their opinion on the consolidated financial statements as of December 31, 2021 and for the year ended December 31, 2021, both dated March 14, 2022, and included in the Company's 2021 10-K, should no longer be relied upon.

The Audit Committee and management have discussed the matters disclosed in this Current Report on Form 8-K/A with the Company's independent registered public accounting firm, Ernst & Young LLP.

---

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

---

---

| | |
|:---|:---|
| (d) | EXHIBITS. |
| **<u>Exhibit No.</u>** | **<u>Description</u>** |
| 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.

---

| | | |
|:---|:---|:---|
| | **CORENERGY INFRASTRUCTURE TRUST, INC.** | **CORENERGY INFRASTRUCTURE TRUST, INC.** |
| Dated: March 24, 2023 | By: | /s/ Robert L Waldron |
|  |  | Robert L Waldron |
|  |  | President and Chief Financial Officer |

---