# EDGAR Filing Document

**Accession Number:** 0002068577
**File Stem:** 0001628280-26-017737
**Filing Date:** 2026-3
**Character Count:** 9553
**Document Hash:** bc1f7347a4bc1a782e4a438e4c153709
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-26-017737.hdr.sgml**: 20260313

**ACCESSION NUMBER**: 0001628280-26-017737

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20260312

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260313

**DATE AS OF CHANGE**: 20260313

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Black Rock Coffee Bar, Inc.
- **CENTRAL INDEX KEY:** 0002068577
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING & DRINKING PLACES [5810]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-42844
- **FILM NUMBER:** 26753025

**BUSINESS ADDRESS:**
- **STREET 1:** 9170 E. BAHIA DRIVE, SUITE 101
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **BUSINESS PHONE:** (458) 256-9668

**MAIL ADDRESS:**
- **STREET 1:** 9170 E. BAHIA DRIVE, SUITE 101
- **CITY:** SCOTTSDALE
- **STATE:** AZ

?xml version='1.0' encoding='ASCII'? brcb-20260312

**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 12, 2026**

**Black Rock Coffee Bar, Inc.**

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

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| | | |
|:---|:---|:---|
| **Texas** | **001-42844** | **33-5053729** |
| **(State or other jurisdiction<br>of incorporation)** | **(Commission<br>File Number)** | **(IRS Employer<br>Identification Number)** |

---

**9170 E. Bahia Drive, Suite 101**

**Scottsdale, AZ 85260**

**(Address of principal executive offices, including Zip Code)** 

**Registrant's telephone number, including area code: (458) 256-9668**

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<br>Symbol(s)** | **Name of each exchange<br>on which registered** |
| **Class A common stock, $0.00001 par value per share** | **BRCB** | **The Nasdaq Global 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. □

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**Item 4.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes in Registrant's Certifying Accountant.** 

On March 12, 2026, the Audit Committee (the "Audit Committee") of the Board of Directors of Black Rock Coffee Bar, Inc. (the "Company") approved the dismissal of KPMG LLP ("KPMG") as the Company's independent registered public accounting firm, effective immediately, and the Company subsequently notified KPMG of the dismissal.

The reports of KPMG on the consolidated financial statements of the Company and its subsidiaries as of and for the years ended December 31, 2025 and 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 years ended December 31, 2025 and 2024 and during the subsequent interim period through March 12, 2026 there were no (i) disagreements within the meaning of 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, any of which, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference thereto in their reports on the consolidated financial statements for such years, or (ii) "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K, except for the material weaknesses in the Company's internal control over financial reporting identified for the year ended December 31, 2024 as disclosed in the Company's final prospectus, dated September 15, 2025 (the "Final Prospectus"), which related to (i) lack of segregation of duties surrounding journal entries without sufficient compensating controls to ensure journal entries are appropriately reviewed and approved by an independent user other than the preparer with an appropriate level of supervision and (ii) ineffective controls over the identification and accurate initial recognition of leases. The Audit Committee, and the Board prior to the creation of the Audit Committee, discussed the material weaknesses in the Company's internal control over financial reporting with KPMG and has authorized KPMG to respond fully to the inquiries of Deloitte & Touche LLP ("Deloitte") concerning such material weaknesses.

The Company provided KPMG with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that KPMG furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of such letter provided by KPMG, dated March 13, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

On March 12, 2026, the Audit Committee approved the engagement of Deloitte as the Company's independent registered public accounting firm for the year ending December 31, 2026, effective immediately. During the Company's two most recent years ended December 31, 2025 and 2024, and during the subsequent interim period through March 12, 2026, neither the Company nor anyone acting on its behalf consulted with Deloitte regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated 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 thereto) or a "reportable event" (as described in Item 304(a)(1)(v) of Regulation S-K).

**Item 9.01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits.** 

(d)Exhibits.

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | <u>[Letter from](blackrockcoffeebarinc_8kl.htm)[KPMG](blackrockcoffeebarinc_8kl.htm)[LLP](blackrockcoffeebarinc_8kl.htm)[dated](blackrockcoffeebarinc_8kl.htm)[March](blackrockcoffeebarinc_8kl.htm)[13](blackrockcoffeebarinc_8kl.htm)[, 2026](blackrockcoffeebarinc_8kl.htm)[.](blackrockcoffeebarinc_8kl.htm)</u> |
| 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, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | | |
|:---|:---|:---|
| | **BLACK ROCK COFFEE BAR, INC.** | **BLACK ROCK COFFEE BAR, INC.** |
| Date: March 13, 2026 | By: | /s/ Samuel J. Seiberling |
|  |  | Samuel J. Seiberling |
|  |  | Chief Legal Officer |

---

## Exhibit 16.1

![image_0a.jpg](image_0a.jpg)

KPMG LLP

Suite 3800

1300 South West Fifth Avenue Portland, OR 97201

March 13, 2026

Securities and Exchange Commission Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Black Rock Coffee Bar, Inc. (the Company) and, under the date of March 4, 2026, we reported on the consolidated financial statements of the Company as of and for the years ended December 31, 2025 and 2024. On March 12, 2026, we were dismissed.

We have read the Company's statements included under Item 4.01 of its Form 8-K dated March 13, 2026, and we agree with such statements, except that we are not in a position to agree or disagree with the Company's statement that our dismissal was approved by the Audit Committee of the Board of Directors of the Company.

Additionally, we are not in a position to agree or disagree with any of the Company's statements in the fifth paragraph of the Form 8-K.

Very truly yours,

/s/ KPMG LLP

KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.