# EDGAR Filing Document

**Accession Number:** 0001851860
**File Stem:** 0001213900-23-018926
**Filing Date:** 2023-3
**Character Count:** 7877
**Document Hash:** a7ffa30a0120c0483d3f09b4ee251a5f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-018926.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0001213900-23-018926

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20230307

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

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230309

**DATE AS OF CHANGE**: 20230309

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SMART FOR LIFE, INC.
- **CENTRAL INDEX KEY:** 0001851860
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
- **IRS NUMBER:** 815360128
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-41290
- **FILM NUMBER:** 23720737

**BUSINESS ADDRESS:**
- **STREET 1:** 990 BISCAYNE BLVD., SUITE 503
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33132
- **BUSINESS PHONE:** 786-749-1221

**MAIL ADDRESS:**
- **STREET 1:** 990 BISCAYNE BLVD., SUITE 503
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33132

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bonne Sante Group, Inc.
- **DATE OF NAME CHANGE:** 20210317

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

**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, 2023 (March 7, 2023)

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| |
|:---|
| &nbsp;&nbsp;**SMART FOR LIFE, INC.** |
| &nbsp;&nbsp;(Exact name of registrant as specified in its charter) |

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| | | |
|:---|:---|:---|
| **Delaware** | **001-41290** | **81-5360128** |
| (State or other jurisdiction<br> of incorporation) | (Commission File Number) | (IRS Employer <br> Identification No.) |

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| | |
|:---|:---|
| **990 S Rogers Circle, Suite 3, Boca Raton, FL** | **33487** |
| (Address of principal executive offices) | (Zip Code) |

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| |
|:---|
| **(786) 749-1221** |
| (Registrant's telephone number, including area code) |

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| |
|:---|
| &nbsp;&nbsp;**N/A** |
| &nbsp;&nbsp;(Former name or former address, if changed since last report) |

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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:

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| Common Stock, par value $0.0001 per share | SMFL | The Nasdaq Stock Market LLC |

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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 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. ☐

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

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On March 7, 2023, Smart for Life, Inc. (the "Company") was advised by Daszkal Bolton, LLP ("Daszkal"), Company's independent registered public accounting firm, that Daszkal completed a business combination agreement with CohnReznick LLP ("CohnReznick"). As a result of this transaction, Daszkal will resign as Company's independent registered public accounting firm upon the filing of the Company's annual report on Form 10-K for the year ended December 31, 2022. The Company's current audit team is now part of CohnReznick and the Company expects it will likely engage CohnReznick to serve as the Company's independent registered public accounting firm for the Company's fiscal year ending December 31, 2023 but has not engaged them at this time.

Daszkal's reports on the Company's financial statements for the years ended December 31, 2021 and 2020 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 years ended December 31, 2021 and 2020, and the subsequent interim periods through March 7, 2023, there were no (i) disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Daszkal on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Daszkal's satisfaction, would have caused Daszkal to make reference thereto in its reports on the financial statements for such years, or (ii) "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company provided Daszkal with a copy of the foregoing disclosures and requested it 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 the foregoing disclosures. A copy of the letter has been filed as Exhibit 16.1 to this report.

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| | |
|:---|:---|
| **Item 8.01** | **Other Events.** |

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On February 21, 2023, Ronald S. Altbach, a member of the Company's board of directors and its audit, compensation and nominating and corporate governance committees, passed away. Accordingly, the Company's board of directors now consists of five members.

On February 22, 2023, the board of directors approved various changes to its committees. The three remaining independent directors, Robert S. Rein, Roger Conley Wood and Arthur S. Reynolds, now serve on each committee, with Mr. Reynolds serving as chair of the audit committee, Mr. Rein serving as chair of the compensation committee and Mr. Wood serving as chair of the nominating and corporate governance committee.

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

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(d) Exhibits

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| | |
|:---|:---|
| **Exhibit No.** | **Description of Exhibit** |
| 16.1 | [Letter from Daszkal Bolton, LLP to the Securities and Exchange Commission, dated March 9, 2023](ea174942ex16-1_smartforlife.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

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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.

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| | | |
|:---|:---|:---|
| Date: March 9, 2023 | SMART FOR LIFE, INC. | SMART FOR LIFE, INC. |
|  | /s/ Darren C. Minton | /s/ Darren C. Minton |
|  | Name: | Darren C. Minton |
|  | Title: | Chief Executive Officer |

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## Exhibit 16.1

**Exhibit 16.1**

March 9, 2023

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re: Smart for Life, Inc. Changes in Registrant's Certifying Accountant

We have read the statements made by Smart for Life, Inc., which we understand will be filed with the Securities and Exchange Commission, pursuant to Items 4.01 and 8.01 of Form 8-K of the Company dated March 9, 2023, and agree with such statements contained in Item 4.01 as they pertain to our firm.

Sincerely,

/s/ Daszkal Bolton LLP

Daszkal Bolton LLP

Fort Lauderdale, Florida