# EDGAR Filing Document

**Accession Number:** 0001766600
**File Stem:** 0000947871-25-000938
**Filing Date:** 2025-10
**Character Count:** 9386
**Document Hash:** f7d4498c67907ba99890720a2e695902
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000947871-25-000938.hdr.sgml**: 20251030

**ACCESSION NUMBER**: 0000947871-25-000938

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 10

**CONFORMED PERIOD OF REPORT**: 20251030

**FILED AS OF DATE**: 20251030

**DATE AS OF CHANGE**: 20251030

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SNDL Inc.
- **CENTRAL INDEX KEY:** 0001766600
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A0
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39005
- **FILM NUMBER:** 251432419

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 919 11 AVENUE SW
- **STREET 2:** SUITE 300
- **CITY:** CALGARY
- **PROVINCE COUNTRY:** Z4
- **BUSINESS PHONE:** 14039485227

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 919 11 AVENUE SW
- **STREET 2:** SUITE 300
- **CITY:** CALGARY
- **PROVINCE COUNTRY:** Z4

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Sundial Growers Inc.
- **DATE OF NAME CHANGE:** 20190131

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**Form 6-K**

**REPORT OF FOREIGN PRIVATE ISSUER**

**PURSUANT TO RULE 13a-16 OR 15d-16 OF THE**

**SECURITIES EXCHANGE ACT OF 1934**

**For the month of October 2025**

**Commission File Number 001-39005**

**SNDL INC.**

**(Registrant's name)**

**#101, 17220 Stony Plain Road NW**

**Edmonton, AB T5S 1K6**

**Tel.: (780) 944-9994**

**(Address of principal executive offices)**

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F ☐ Form 40-F ☒

**EXPLANATORY NOTE**

On November 1, 2024, CBIZ CPAs P.C. ("CBIZ") acquired the attestation business of Marcum LLP ("Marcum"). As a result of the acquisition of Marcum, on October 16, 2025, SNDL Inc. (the "Company") was notified by Marcum, that Marcum will resign effective immediately. The audit committee and the Company's board of directors approved the appointment of CBIZ as the Company's independent registered public accounting firm effective as of October 17, 2025, to hold office until the Company's next annual general meeting.

**INCORPORATION BY REFERENCE**

This report on Form 6-K shall be deemed to be incorporated by reference in SNDL's registration statements on Form S-8 (File No. 333-286169, File No. 333-278683, File No. 333-269242, File No. 333-267510, File No. 333-262233 and File No. 333-233156) and to be a part thereof from the date on which this report is filed, to the extent not superseded by documents or reports subsequently filed or furnished.

**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, thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **SNDL INC.** | **SNDL INC.** |
| Date: October 30, 2025 | By: | /s/ Matthew Husson |
|  | Name: | Matthew Husson |
|  | Title: | General Counsel & Corporate Secretary |

---

**EXHIBITS**

---

| | |
|:---|:---|
| **Exhibit** | **Description of Exhibit** |
| 99.1 | [Termination of Client-Auditor Relationship Letter](ss5528558_ex9901.htm) |
| 99.2 | [Notice of Change of Auditors](ss5528558_ex9902.htm) |
| 99.3<br> 99.4 | [Letter of Marcum regarding Notice of Change to Canadian Securities Commissions](ss5528558_ex9903.htm)<br> [Letter of CBIZ regarding Notice of Change to Canadian Securities Commissions](ss5528558_ex9904.htm)<br>|

---

## Exhibit 99.1

**Exhibit 99.1**

![](image_001.jpg)

October 17, 2025

Mr. Alberto Paredero

Chief Financial Officer

Mr. Bryan Pinney

Chairman of the Audit Committee

SNDL Inc.

17220 Stony Plain RD #101

Edmonton, AB, Canada T5S 1K6

Re: SNDL Inc.

Dear Messrs. Paredero and Pinney:

This is to confirm that the client-auditor relationship between SNDL Inc. (Commission File Number 001-39005) and Marcum LLP has ceased effective October 16, 2025.

Very truly yours,

![](image_002.jpg)

Sent Via E-Mail [Redacted: Email address]<br> [Redacted: Email address]

cc: Office of the Chief Accountant<br> Securities and Exchange Commission<br> Via E-Mail: <u>SECPSletters@sec.gov</u>

**Marcum LLP** / 730 Third Avenue / 11th Floor / New York, NY 10017 / **Phone** 212.485.5500 / **marcumllp.com**

## Exhibit 99.2

**Exhibit 99.2**

**SNDL INC.**

**<u>CHANGE OF AUDITOR NOTICE</u>**

---

| | |
|:---|:---|
| **TO:** | British Columbia Securities Commission |

---

Alberta Securities Commission

Financial and Consumer Affairs Authority of Saskatchewan

The Manitoba Securities Commission

Ontario Securities Commission

Autorité des marchés financiers

Financial and Consumer Services Commission (New Brunswick)

Nova Scotia Securities Commission

Financial and Consumer Services Division, Prince Edward Island

Office of the Superintendent of Securities Service, Newfoundland and Labrador

Office of the Superintendent of Securities Northwest Territories

Office of the Yukon Superintendent of Securities

Office of the Superintendent of Securities Nunavut

---

| | |
|:---|:---|
| **AND TO:** | Marcum LLP |

---

---

| | |
|:---|:---|
| **AND TO:** | CBIZ CPAs P.C. |

---

SNDL Inc. (the "**Corporation**") gives the following notice in accordance with Section 4.11 of National Instrument 51-102 – *Continuous Disclosure Obligations* ("**NI 51-102**"):

1. Marcum LLP (the "**Former Auditor**") has resigned as the auditor of the Corporation on
its own initiative, effective as of October 16, 2025.

2. The resignation of the Former Auditor was considered and accepted by the audit committee of the board
of directors of the Corporation (the "**Audit Committee**") and the board of directors of the Corporation (the "**Board** ").

3. The Audit Committee and the Board have approved the appointment of CBIZ CPAs P.C. as auditor for the Corporation
effective as of October 17, 2025, to hold office until the next annual general meeting.

4. The Former Auditor's reports on the Corporation's consolidated financial statements for the
fiscal years ending December 31, 2023 and December 31, 2024 did not express modified opinions.

5. There have been no reportable events, as such term is defined in NI 51-102.

**DATED** this 30<sup>th</sup> day of October, 2025.

---

| | |
|:---|:---|
| &nbsp;&nbsp; **SNDL INC.** | &nbsp;&nbsp; **SNDL INC.** |
| &nbsp;&nbsp;By: | &nbsp;&nbsp;/s/ Alberto Paredero Quiros |
|  | &nbsp;&nbsp; Alberto Paredero Quiros<br> Chief Financial Officer |

---

## Exhibit 99.3

**Exhibit 99.3**

![](image_001.jpg)

---

| | |
|:---|:---|
| **TO:** | British Columbia Securities Commission |

---

Alberta Securities Commission

Financial and Consumer Affairs Authority of Saskatchewan

The Manitoba Securities Commission

Ontario Securities Commission

Autorité des marchés financiers

Financial and Consumer Services Commission (New Brunswick)

Nova Scotia Securities Commission

Financial and Consumer Services Division, Prince Edward Island

Office of the Superintendent of Securities Service, Newfoundland and Labrador

Office of the Superintendent of Securities Northwest Territories

Office of the Yukon Superintendent of Securities

Office of the Superintendent of Securities Nunavut

---

| | |
|:---|:---|
| **DATED:** | October 30<sup>th</sup>, 2025 |

---

**Re: Notice of Change of Auditors of SNDL Inc.**

Dear Sirs/Mesdames:

As required by subparagraph (5)(a)(ii)(B) of section 4.11 of National Instrument 51-102 – *Continuous Disclosure Obligations*, we have read the notice of change of auditor of SNDL Inc. dated October 30<sup>th</sup>, 2025 (the "**Notice**") and are in agreement with the statements contained in such Notice.

Yours very truly,

![](image_002.jpg)

Marcum LLP

**Marcum LLP** / 730 Third Avenue / 11th Floor / New York, NY 10017 / **Phone** 212.485.5500 / **marcumllp.com**

## Exhibit 99.4

**Exhibit 99.4**

*CBIZ CPAs P.C.* 730 Third Avenue<br> 11th Floor<br> New York, NY 10017 P: 212.485.5500

---

| | |
|:---|:---|
| **TO:** | British Columbia Securities Commission |

---

Alberta Securities Commission

Financial and Consumer Affairs Authority of Saskatchewan

The Manitoba Securities Commission

Ontario Securities Commission

Autorité des marchés financiers

Financial and Consumer Services Commission (New Brunswick)

Nova Scotia Securities Commission

Financial and Consumer Services Division, Prince Edward Island

Office of the Superintendent of Securities Service, Newfoundland and Labrador

Office of the Superintendent of Securities Northwest Territories

Office of the Yukon Superintendent of Securities

Office of the Superintendent of Securities Nunavut

---

| | |
|:---|:---|
| **DATED:** | October 30<sup>th</sup>, 2025 |

---

**Re: SNDL Inc. – Notice of Change of Auditor dated October 30<sup>th</sup>, 2025**

Dear Sirs/Mesdames:

As required by section 4.11 of National Instrument 51-102 – *Continuous Disclosure Obligations*, we have reviewed the notice of change of auditor of SNDL Inc. dated October 30<sup>th</sup>, 2025 (the "**Notice**") and we agree with the statements contained in such Notice.

Yours very truly,<br>

CBIZ CPAs P.C.

![](image_005.jpg)