Form 8-K/A

8-K/A — Vertical Data Inc.

Accession: 0001493152-26-035298

Filed: 2026-07-30

Period: 2026-06-23

CIK: 0002033264

SIC: 8742 (SERVICES-MANAGEMENT CONSULTING SERVICES)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

8-K/A

CURRENT

REPORT

Pursuant

to Section 13 or 15(d)

the Securities Exchange Act of 1934

Date

of Report (date of earliest event reported): June 23, 2026

Vertical

Data Inc.

(Exact

name of Registrant as specified in its charter)

Nevada

000-56812

99-2841705

(State

or other jurisdiction

Incorporation or organization)

(Commission

File

Number)

(I.R.S.

Employer

Identification

No.)

1980

Festival Plaza Drive, Suite 300

Las

Vegas, Nevada 89135

(Address

of Principal Executive Offices)

(888)

462-3453

(Registrant’s

Telephone Number, Including Area Code)

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 (see General Instruction A.2. below):

☐

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: None

Title

of each class

Trading

Symbol(s)

Name

of each exchange on which registered

—

Securities

registered pursuant to Section 12(g) of the Act: Common Stock, par value $0.0001 par value

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

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. ☐

Explanatory

Note

June 26, 2026, Vertical Data Inc. (the “Registrant”) filed with the U.S. Securities and Exchange Commission a Current Report

on Form 8-K, dated June 23, 2026 (the “Original Form 8-K”), to report a change in the Registrant’s certifying accountant.

This Current Report on Form 8-K/A is being filed by the Registrant to amend the Original Form 8-K solely for the purpose of correcting

a scrivener’s error regarding the name of the Registrant included on the signature page of the Original Form 8-K. Except as described

above, all other information in, and the exhibits to, the Original Form 8-K, remain unchanged.

*****

Item

4.01. Changes in Registrant’s Certifying Accountant.

Vertical

Data, Inc. (the “Company”), was notified that Simon & Edward LLP (“S&E”) acquired, effective as of June

15, 2026, the attest business of BCRG Group (“BCRG”). As a result, on June 24, 2026, the Audit Committee of the Company’s

Board of Directors simultaneously dismissed BCRG as the Company’s independent registered public accounting firm and approved the

appointment of S&E as the Company’s new independent registered public accounting firm. The services previously provided by

BCRG will now be provided by S&E.

BCRG’s

audit report on the Company’s consolidated financial statements for the fiscal years ended September 30, 2025 and 2024 contained

no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

During

the Company’s two most recent years ended September 30, 2025 and 2024 and the subsequent interim period through the date of this

Current Report on Form 8-K, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)

between the Company and BCRG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or

procedures, which disagreements, if not resolved to the satisfaction of BCRG, would have caused BCRG to make reference to the subject

matter of the disagreements in connection with BCRG’s reports on the Company’s financial statements, and (b) no “reportable

events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

Prior

to engaging S&E, neither the Company nor anyone acting on its behalf consulted S&E 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

financial statements, and no written report was provided to the Company or oral advice was provided that S&E 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 described 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 and the related instructions).

The

Company has requested that BCRG furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements.

A copy of such letter, dated June 24, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item

9.01. Financial Statements and Exhibits.

(d)

Exhibits.

Exhibit

Number

Exhibit

Description

16.1

Letter from BCRG dated June 24, 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.

Date:

July 30, 2026

VERTICAL

DATA INC.

By:

/s/

Deven Soni

Name:

Deven

Soni

Title:

Chairman

and Chief Executive Officer

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit

16.1

June

24, 2026

Securities

and Exchange Commission

100

F Street, N.E.

Washington,

DC 20549

Commissioners:

have read the statements made by Vertical Data, Inc. (the “Company”) under Item 4.01 of its Form 8-K dated June 23, 2026.

We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements

of the Company contained therein.

Very

truly yours,

/s/

BCRG Group

BCRG

Group, Inc.

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Jun. 23, 2026

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Amendment Description

June 26, 2026, Vertical Data Inc. (the “Registrant”) filed with the U.S. Securities and Exchange Commission a Current Report

on Form 8-K, dated June 23, 2026 (the “Original Form 8-K”), to report a change in the Registrant’s certifying accountant.

This Current Report on Form 8-K/A is being filed by the Registrant to amend the Original Form 8-K solely for the purpose of correcting

a scrivener’s error regarding the name of the Registrant included on the signature page of the Original Form 8-K. Except as described

above, all other information in, and the exhibits to, the Original Form 8-K, remain unchanged.

Document Period End Date

Jun. 23, 2026

Entity File Number

000-56812

Entity Registrant Name

Vertical

Data Inc.

Entity Central Index Key

0002033264

Entity Tax Identification Number

99-2841705

Entity Incorporation, State or Country Code

Entity Address, Address Line One

1980

Festival Plaza Drive

Entity Address, Address Line Two

Suite 300

Entity Address, City or Town

Las

Vegas

Entity Address, State or Province

Entity Address, Postal Zip Code

89135

City Area Code

(888)

Local Phone Number

462-3453

Written Communications

false

Soliciting Material

false

Pre-commencement Tender Offer

false

Pre-commencement Issuer Tender Offer

false

Entity Emerging Growth Company

true

Elected Not To Use the Extended Transition Period

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