Form 8-K
8-K — Rocky Mountain Chocolate Factory, Inc.
Accession: 0001213900-26-068249
Filed: 2026-06-12
Period: 2026-06-08
CIK: 0001616262
SIC: 2060 (SUGAR & CONFECTIONERY PRODUCTS)
Item: Changes in Registrant's Certifying Accountant
Item: Financial Statements and Exhibits
Documents
8-K — ea0294502-8k_rocky.htm (Primary)
EX-16.1 — LETTER FROM COHNREZNICK LLP (ea029450201ex16-1_rocky.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 8, 2026
Rocky Mountain Chocolate Factory, Inc.
(Exact name of registrant as specified in its charter)
Delaware
001-36865
47-1535633
(State or other jurisdiction
of incorporation
(Commission File Number
(IRS Employer
Identification
No.)
265 Turner Drive
Durango, Colorado 81303
(Address of principal executive offices) (Zip Code)
(970)
259-0554
Registrant’s telephone number, including
area code:
N/A
(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
Name of each exchange on which registered
Common Stock, $0.001 par value per share
RMCF
Nasdaq Capital Market
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 checkmark
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.
On June 8, 2026, the Audit
Committee (the "Committee") of the Board of Directors of Rocky Mountain Chocolate Factory, Inc. (the “Company”)
approved the engagement of Rosenberg Rich Baker Berman, P.A. ("RRBB") as the Company’s independent registered public accounting
firm for the fiscal year ending February 28, 2027.
Also, effective June 8, 2026,
the Committee approved the dismissal of CohnReznick LLP (“CohnReznick”) as the Company’s independent registered public
accounting firm.
CohnReznick's report on the
Company’s financial statements as of and for the years ended February 28, 2026 and February 28, 2025 did not contain any adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except
that the reports included an explanatory paragraph relating to substantial doubt about the Company’s ability to continue as a going
concern.
During the Company’s
fiscal years ended February 28, 2026 and 2025, and the subsequent interim period through June 8, 2026, there were (i) no “disagreements”
(as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) between the Company and CohnReznick 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 CohnReznick, would have caused CohnReznick to make a reference to the subject matter thereof in connection
with its reports on the Company’s financial statements for the years ended February 28, 2026 and February 28, 2025 and (ii) no “reportable
events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and related instructions).
The Company provided CohnReznick
a copy of this Current Report on Form 8-K (the "Form 8-K") and requested that CohnReznick provide the Company a letter addressed
to the Securities and Exchange Commission stating whether or not it agrees with the above disclosures. A copy of such letter is attached
as Exhibit 16.1 to this Form 8-K and is incorporated herein by reference.
During the years ended February
28, 2026 and 2025, and through the subsequent interim period from March 1, 2026 through June 8, 2026, neither the Company nor any party
acting on its behalf, consulted with RRBB regarding either (i) the application of accounting principles to a specific transaction, either
completed or proposed, or the type of audit opinion that might be rendered with respect to the Company's consolidated financial statements,
and no written reports or oral advice was provided to the Company that RRBB 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 that term is defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) or a “reportable
event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and related instructions).
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
Exhibit Number
Description
16.1
Letter from CohnReznick LLP
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, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
Date: June 12, 2026
ROCKY MOUNTAIN CHOCOLATE FACTORY, INC.
By:
/s/ Jeffrey R. Geygan
Jeffrey R. Geygan
Interim Chief Executive Officer
2
EX-16.1 — LETTER FROM COHNREZNICK LLP
EX-16.1
Filename: ea029450201ex16-1_rocky.htm · Sequence: 2
Exhibit 16.1
June 12, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated June 12, 2026 of Rocky Mountain
Chocolate Factory, Inc. and are in agreement with the statements contained in paragraphs 2, 3, 4 and 5 therein. We have no basis to agree
or disagree with other statements of the registrant contained therein.
/s/ CohnReznick
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