Rave Restaurant Group Inc. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
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Item 4.01. Changes in Registrant’s Certifying Accountants.
(a) Effective February 10, 2026, Rave Restaurant Group, Inc. (the “Company”) dismissed Whitley Penn LLP (“Whitley Penn”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved by the Audit Committee of the Company’s board of directors.
The reports of Whitley Penn on the Company’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the two fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley Penn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement, if not resolved to the satisfaction of Whitley Penn, would have caused Whitley Penn to make reference to the subject matter of the disagreement in connection with their reports, and (ii) there were no “reportable events” within the meaning of Item 304(a) (1)(v) of Regulation S-K.
The Company has provided Whitley Penn with a copy of the disclosures contained in this Form 8-K and has requested that Whitley Penn furnish to the Company a letter addressed to the Securities and Exchange Commission stating whether Whitley Penn agrees with the statements contained herein and, if not, stating the respects in which it does not agree. A copy of the letter from Whitley Penn concurring with the statements contained herein is attached as Exhibit 16.1 to this Form 8-K.
(b) Effective February 10, 2026, the Company engaged Bodwell Vasek Wells DeSimone, LLP P (“BVWD”) as the independent registered public accounting firm to audit the Company’s financial statements. During the two fiscal years ended June 29, 2025, and the subsequent interim period preceding such appointment, the Company did not consult with BVWD regarding (i) either 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, or (ii) any matter that was either the subject of a disagreement with BVWD or a “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit No. | Description | |
| 16.1 | Whitley Penn, LLP letter dated February 17, 2026 | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
SIGNATURE
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.
| RAVE RESTAURANT GROUP, INC. | |
| Date: February 17, 2026 | By: /s/ Jay Rooney |
| Jay Rooney | |
| Chief Financial Officer |
| 2 |