CoverageForm 410-K10-Q8-K13D13G13F

BRID Bridgford Foods Corp - 8-K

Filed Apr 14, 2026. See issuer overview · financials · original on SEC.gov ↗
Accession
0001493152-26-016410
4.019.01

Item 4.01 - Changes in Registrant's Certifying Accountant

359 words

Item
4.01. – Changes in Registrant’s Certifying Accountant.

(a) Previous
independent registered public accounting firm.

On
April 13, 2026, the Audit Committee of the Board of Directors of Bridgford Foods Corporation (the “Company”) dismissed Baker
Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm. The decision to change
principal accountants was approved by the Audit Committee and the Board of Directors of the Company.

The
reports of Baker Tilly on the consolidated financial statements of Bridgford Foods Corporation for the years ended October 31, 2025 and
November 1, 2024, did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principle.

During
the years ended October 31, 2025 and November 1, 2024, and through the subsequent interim period ended April 13, 2026, there were no
disagreements with Baker Tilly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope
or procedure, which disagreements, if not resolved to the satisfaction of Baker Tilly, would have caused it to make reference thereto
in its reports on the financial statements for such years.

During
the years ended October 31, 2025 and November 1, 2024, and through the subsequent interim period ended April 13, 2026, there have been
no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

A
letter from Baker Tilly addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein
is attached as Exhibit 16.1 hereto.

(b) New
independent registered public accounting firm.

On
April 13, 2026, the Audit Committee of the Board of Directors of the Company appointed Withum Smith+Brown, PC as its new independent
registered public accounting firm as of April 13, 2026 for the fiscal year beginning November 1, 2025 and ending October 30, 2026.

During
the Company’s two most recent fiscal years ended October 31, 2025 and November 1, 2024, and through the subsequent interim period
ended April 13, 2026, neither the Company nor anyone on its behalf consulted Withum Smith+Brown, PC regarding any of the matters or events
set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

Item 9.01 - Financial Statements and Exhibits

49 words

Item
9.01. - Financial Statements and Exhibits.

(d)

Exhibits.

The
following exhibit is filed with this Form 8-K:

Exhibit
Number

Description

16.1

Letter of Baker Tilly US, LLP to the Securities and Exchange Commission dated April 13, 2026.

104

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