Form 8-K

8-K — Keel Infrastructure Corp.

Accession: 0001213900-26-069269

Filed: 2026-06-16

Period: 2026-06-11

CIK: 0001812477

SIC: 6199 (FINANCE SERVICES)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

8-K — ea0294938-8k_keelinfra.htm (Primary)

EX-16.1 — LETTER FROM PRICEWATERHOUSECOOPERS LLP (CANADA) TO THE SEC, DATED JUNE 16, 2026 (ea029493801ex16-1.htm)

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8-K — CURRENT REPORT

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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):

June 11, 2026

Keel Infrastructure Corp.

(Exact name of registrant as specified in its

charter)

Delaware

001-40370

41-4266374

(State or other jurisdiction

of incorporation)

(Commission File Number)

(I.R.S. Employer

Identification No.)

120 Broadway, Suite 1075, New York, New York

10004

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including

area code: (929)-264-5151

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:

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, $0.001 par value

KEEL

Nasdaq Stock Market LLC

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. ☐

Item

4.01. Changes in Registrant’s Certifying Accountant.

Approval of the New Independent Registered Public Accounting Firm

On June 11, 2026, the Audit Committee of the Board

of Directors (the “Audit Committee”) of Keel Infrastructure Corp. (the “Company”) approved PricewaterhouseCoopers

LLP (United States) (“PwC USA”) as the Company’s new independent registered public accounting firm for the fiscal year ending

December 31, 2026.

During the fiscal years ended December 31, 2025

and December 31, 2024, and the subsequent interim period through June 11, 2026 , neither the Company nor anyone acting on its behalf consulted

with PwC USA 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 no written report or oral advice

was provided to the Company by PwC USA that PwC USA 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) or a “reportable event” (as described in Item

304(a)(1)(v) of Regulation S-K).

Dismissal of Independent Registered Public Accounting Firm

On June 11, 2026, in connection with the engagement

of PwC USA, the Audit Committee approved the dismissal of PricewaterhouseCoopers LLP (Canada) (“PwC Canada”) as the Company’s

independent registered public accounting firm. The decision to dismiss PwC Canada was recommended and approved by the Audit Committee

due to the Company’s redomiciliation from Canada to the United States.

The audit reports of PwC Canada on the Company’s

consolidated financial statements as of and for each of the fiscal 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 fiscal years ended December 31, 2025

and December 31, 2024, and the subsequent interim period through June 11, 2026, there were (i) no “disagreements” (as defined

in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and PwC Canada 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 PwC Canada, would have caused PwC Canada to make reference to the subject matter of the disagreement in connection with its report

on the Company’s consolidated financial statements for such periods; and (ii) no “reportable events” of the type described in

Item 304(a)(1)(v) of Regulation S-K.

The Company provided PwC Canada with a copy of

the above disclosures contained in this Current Report on Form 8-K prior to the time this Current Report on Form 8-K was filed with the

U.S. Securities and Exchange Commission (the “SEC”), and requested that PwC Canada furnish the Company with a letter addressed

to the SEC stating whether or not it agrees with the statements made by the Company herein, and, if not, stating the respects in which

it does not agree. A copy of PwC Canada’s letter, dated June 11, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item

9.01. Financial Statements and Exhibits.

Exhibit No.

Description

16.1

Letter from PricewaterhouseCoopers LLP (Canada) to the SEC, dated June 16, 2026.

104

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.

Keel Infrastructure Corp.

(Registrant)

Date: June 16, 2026

By:

/s/ Jonathan Mir

Jonathan Mir

Chief Financial Officer

EX-16.1 — LETTER FROM PRICEWATERHOUSECOOPERS LLP (CANADA) TO THE SEC, DATED JUNE 16, 2026

EX-16.1

Filename: ea029493801ex16-1.htm · Sequence: 2

Exhibit 16.1

June 16, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington DC 20549

Commissioners:

We have read the statements made by Keel Infrastructure

Corp. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K

of Keel Infrastructure Corp. dated June 16, 2026. We agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/

PricewaterhouseCoopers LLP

Toronto, Canada

Attachment

PricewaterhouseCoopers LLP

PwC Tower, 18 York Street, Suite 2500, Toronto, Ontario,

Canada M5J 0B2

T.:

+1 416 863 1133, F.: +1 416 365 8215, Fax to mail: ca_toronto_18_york_fax@pwc.com, www.pwc.com/ca

“PwC” refers to PricewaterhouseCoopers LLP,

an Ontario limited liability partnership.

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