Form 8-K
8-K — OLENOX INDUSTRIES INC.
Accession: 0001213900-26-086786
Filed: 2026-08-07
Period: 2026-08-04
CIK: 0001023994
SIC: 5030 (WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS)
Item: Changes in Registrant's Certifying Accountant
Item: Financial Statements and Exhibits
Documents
8-K — ea0301221-8k_olenox.htm (Primary)
EX-16.1 — LETTER FROM RBSM LLP TO THE SECURITIES AND EXCHANGE COMMISSION DATED AUGUST 7, 2026 (ea030122101ex16-1.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): August 4, 2026
OLENOX INDUSTRIES INC.
(Exact Name
of Registrant as Specified in its Charter)
Delaware
001-38037
95-4463937
(State or Other Jurisdiction
of
Incorporation)
(Commission File Number)
(I.R.S. Employer
Identification Number)
1207 N. FM 3083 Bldg. C
Conroe, TX 77304
(Address of Principal
Executive Offices, Zip Code)
Registrant’s
telephone number, including area code: (936) 323-6332
(Former name
or former address, if changed since last report.)
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, par value $0.01
OLOX
The 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.
Auditor Change from RBSM LLP to Urish Popeck & Co, LLC
The Audit Committee of the Board of Directors
(the “Audit Committee”) of Olenox Industries, Inc. (the “Company”) performed a competitive review process to evaluate
and select a new firm as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026.
On August 4, 2026, the Audit Committee approved the dismissal of RBSM LLP (“RBSM”) as the Company’s independent registered
public accounting firm and also approved the appointment of Urish Popeck & Co, LLC (“Urish”) as the Company’s new
independent registered public accounting firm for the fiscal year ending December 31, 2026. Urish was formally engaged August 5, 2026.
RBSM’s reports on the Company’s financial
statements for the fiscal year ended December 31, 2025 contained no adverse opinions or disclaimers of opinions and were not qualified
or modified as to uncertainty, audit scope, or accounting principles other than an explanatory paragraph related to the Company’s
ability to continue as a going concern.
During the fiscal year ended December 31, 2025,
and the subsequent period through August 4, 2026, there were (i) no “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) between the Company and RBSM 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 RBSM, would have caused RBSM to
make reference to the subject matter of the disagreement in RBSM’s reports on the Company’s consolidated financial statements
for such years, and (ii) no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation
S-K), except for the material weaknesses identified in the Company’s internal controls over financial reporting, which are: (i)
the Company does not have sufficient internal controls related to the timely closing of their accounting records, caused by insufficient
accounting resources and a lack of formal review procedures, and (ii) the Company does not have sufficient internal controls related to
the application of technical accounting guidance to complex and/or new transactions. These material weaknesses were previously disclosed
in Item 9A of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025, and which was discussed between
the Company’s Audit Committee and RBSM.
The Company provided RBSM with a copy of the disclosures
it is making in this Current Report on Form 8-K and requested that RBSM furnish it with a letter addressed to the U.S. Securities and
Exchange Commission (“SEC”) stating whether RBSM agrees with the above disclosures and, if not, stating the respects
in which RBSM does not agree. A copy of RBSM’s letter to the SEC dated August 7, 2026, is attached hereto as Exhibit 16.1.
During the fiscal years ended December 31, 2025
and December 31, 2024, and the interim period through August 4, 2026, the Company did not consult with Urish regarding: (i) the application
of accounting principles to a specified transaction, either proposed or completed, or the type of audit opinion that might be rendered
on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that Urish concluded
was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue;
or (ii) any matter that was either the subject of a “disagreement” (as that term is defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation
S-K).
Item 9.01. Exhibits.
(d) Exhibits
Exhibit No.
Exhibit
16.1
Letter from RBSM LLP to the Securities and Exchange Commission dated August 7, 2026
104
Cover Page Interactive Data File (embedded within the Inline XBRL document).
1
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.
OLENOX INDUSTRIES INC.
Dated: August 7, 2026
By:
/s/ Michael McLaren
Name:
Michael McLaren
Title:
Chief Executive Officer
2
EX-16.1 — LETTER FROM RBSM LLP TO THE SECURITIES AND EXCHANGE COMMISSION DATED AUGUST 7, 2026
EX-16.1
Filename: ea030122101ex16-1.htm · Sequence: 2
Exhibit 16.1
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Olenox Industries, Inc.
Form 8-K, Item 4.01 (filed August 7, 2026)
Ladies and Gentlemen:
We have read Item 4.01 of the Current Report on
Form 8-K of Olenox Industries, Inc.’s (the “Company”), dated August 7, 2026 and filed with the Securities and Exchange
Commission on August 7, 2026, and we agree with the statements made therein insofar as they relate to our firm We have no basis on which
.to agree or disagree with the statements in the Form 8-K concerning the engagement of Urish Popeck & Co, LLC (“Urish”)
or any consultations between the Company and Urish.
We have furnished a copy of this letter to the
Company.
Very truly yours,
/s/ RBSM LLP
RBSM LLP
New York, New York
August 7, 2026
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