Form 8-K
8-K — BATTALION OIL CORP
Accession: 0001104659-26-079393
Filed: 2026-06-30
Period: 2026-06-24
CIK: 0001282648
SIC: 1311 (CRUDE PETROLEUM & NATURAL GAS)
Item: Changes in Registrant's Certifying Accountant
Item: Financial Statements and Exhibits
Documents
8-K — batl-20260624x8k.htm (Primary)
EX-16.1 (batl-20260624xex16d1.htm)
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8-K
8-K (Primary)
Filename: batl-20260624x8k.htm · Sequence: 1
Battalion Oil Corp_June 24, 2026
0001282648false00012826482026-06-242026-06-24
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): June 24, 2026
Battalion Oil Corporation
(Exact name of registrant as specified in its charter)
Delaware
001-35467
20-0700684
(State or other jurisdiction
of incorporation)
(Commission File Number)
(IRS Employer
Identification No.)
820 Gessner Road
Suite 1100
Houston, Texas
77024
(Address of principal executive offices)
(Zip Code)
Registrant’s telephone number, including area code: (832) 538-0300
(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 par value $0.0001
BATL
NYSE American
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.
(a) Dismissal of Independent Registered Public Accounting Firm
On June 24, 2026, Battalion Oil Corporation (the “Company”) notified Deloitte & Touche LLP (“Deloitte”) that, following a competitive selection process conducted by the Audit Committee of the Board of Directors (the “Audit Committee”), the Company had dismissed Deloitte as the independent registered public accounting firm of the Company. The Audit Committee approved the dismissal.
The auditors’ reports of Deloitte regarding the Company’s financial statements for the fiscal years ended December 31, 2025 and 2024 did not contain any adverse opinion or 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 2024, and during the subsequent interim period from January 1, 2026 through June 24, 2026, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with Deloitte 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 Deloitte, would have caused it to make reference to the subject matter of such disagreement in its reports and (b) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided Deloitte a copy of the above disclosures and requested Deloitte to furnish a letter to the Company addressed to the Securities and Exchange Commission stating whether or not Deloitte agrees with the statements made herein. The response of Deloitte is attached as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Appointment of New Independent Registered Public Accounting Firm
On June 30, 2026, the Audit Committee approved the engagement of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2026, which appointment BDO has accepted.
During the fiscal years ended December 31, 2025 and 2024 and during the subsequent interim period from January 1, 2026 through June 30, 2026, neither the Company nor anyone on its behalf consulted with BDO 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 or oral advice was provided to the Company that BDO concluded was an important factor considered by the Company in reaching a decision as to an 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 related instructions), or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). The Company did not have any disagreements with Deloitte and therefore did not discuss any past disagreements with BDO.
Item 9.01
Financial Statements and Exhibits.
(d)Exhibits. The following exhibits are furnished as part of this Current Report on Form 8-K:
Exhibit No.
Description
16.1
Letter from Deloitte & Touche LLP, dated June 30, 2026.
104
Cover Page Interactive Data File (embedded within the Inline XBRL document).
2
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
BATTALION OIL CORPORATION
June 30, 2026
By:
/s/ Matthew B. Steele
Name:
Matthew B. Steele
Title:
Chief Executive Officer
3
EX-16.1
EX-16.1
Filename: batl-20260624xex16d1.htm · Sequence: 2
Exhibit 16.1
Deloitte &Touche LLP
Suite 4500
1111 Bagby Street
Houston, TX
77002-2591
USA
Tel: +1 713-982-2000
Fax: +1 713-982-2001
www.deloitte.com
June 30, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Battalion Oil Corporation’s Form 8-K dated June 30, 2026, and have the following comments:
1.We agree with the statements made in Item 4.01 (a).
2.We have no basis on which to agree or disagree with the statements made in Item 4.01 (b).
Yours truly,
/s/ DELOITTE & TOUCHE LLP
Houston, Texas
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