Amendment: C1 Fund Inc. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
Amendment No. 1
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EXPLANATORY NOTE
This Current Report on Form 8-K/A (this “Report”) amends the Current Report on Form 8-K filed with the U.S. Securities and Exchange Commission (the “SEC”) on March 20, 2026 (the “Original 8-K”) by C1 Fund Inc. (the “Company”) disclosing that on (i) March 16, 2026, the Audit Committee of the Board of Directors of the Company approved the dismissal of BDO USA P.C. (“BDO”) as the Company’s independent registered public accounting firm and (ii) on March 17, 2026, the Company engaged CBIZ CPAs P.C. (“CBIZ”) as the Company’s independent registered public accounting firm, as determined by the Company’s Audit Committee, which comprises all of the independent members of, and a majority of, the Company’s Board of Directors.
This Report is being filed to disclose that the Company has received a copy of BDO’s letter and the Company is filing a copy of this letter pursuant to Regulation S-K Item 304(a)(3).
Item 4.01. Changes in Registrant’s Certifying Accountant.
On March 24, 2026, the Company received a copy of a letter from BDO, stating whether it agrees or disagrees with the statements in the Company’s Original 8-K. A copy of this letter is filed herewith as Exhibit 16.1 to this Report.
As disclosed in the Original 8-K, the Company engaged CBIZ on March 17, 2026. The Company will work with CBIZ to complete its audit of the Company’s financial statements for the year ended December 31, 2025.
Item 9.01. Financial Statements and Exhibits
(d) Exhibits. The following exhibits are being filed as part of this report.
| Exhibit Number | Description | |
| 16.1 | Letter from BDO dated March 24, 2026 | |
| 104.1 | 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.
| Dated: March 26, 2026 | C1 Fund Inc. | |
| By: | /s/ David Hytha | |
| David Hytha | ||
| Secretary, Treasurer and Chief Financial Officer | ||