Item 4.01 Change in Registrant's Certifying Accountant.
Effective November 22, 2022, Cherry Bekaert LLP ("CB") voluntarily resigned as
independent registered public accounting firm of Basanite, Inc. (the "Company")
due to the expiration of CB's engagement with the Company.
CB's reports on the Company's financial statements for the fiscal years ended
December 31, 2021 and 2020 did not contain an adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to uncertainty, audit scope, or
accounting principle.
For the fiscal years ended December 31, 2021 and 2020 and during the subsequent
interim periods through the date of this report, there were no disagreements (as
that term is defined in Item 304(a)(1)(iv) of Regulation S-K) between the
Company and CB 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 CB, would have caused CB to make reference
to the subject matter of the disagreements in connection with CB's report on the
Company's financial statements for such fiscal year. For the fiscal years ended
December 31, 2021 and 2020 during the subsequent interim periods through the
date of this report, there were no reportable events (as defined in
Item 304(a)(1)(v) of Regulation S-K).
The Company provided CB with a copy of this Current Report on Form 8-K prior to
its filing with the Securities and Exchange Commission and requested that CB
provide the Company with a letter addressed to the SEC stating whether CB agrees
with the statements made by the Company in response to Item 304(a) of Regulation
S-K. A copy of that letter, dated November 28, 2022, furnished by CB in response
to that request, is filed as Exhibit 16.1 to this report.
The Company's board of directors is presently engaged in a process to engage a
new independent registered public accounting firm for the Company.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
Exhibit
No. Description
16.1 Letter of Cherry Bekaert LLP, dated November 28, 2022.
104 Cover Page Interactive Data File (the cover page XBRL tags are embedded
within the inline XBRL document)
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BASANITE, INC. 
