ITEM 4.01 Changes in Registrant's Certifying Accountant.
On March 9, 2023, Nobility Homes, Inc. (the "Company") was advised
by Daszkal Bolton, LLP ("Daszkal"), the Company's independent registered public
accounting firm, that Daszkal completed a business combination agreement with
CohnReznick LLP ("CohnReznick"). As a result of this transaction, Daszkal will
resign as the Company's independent registered public accounting firm upon the
filing of the Company's quarterly report on Form 10-Q for the quarter ended
February 4, 2023.
Daszkal's reports on the Company's financial statements for the years ended
November 5, 2022 and November 6, 2021 did not contain an adverse opinion or a
disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope, or accounting principles.
During the years ended November 5, 2022 and November 6, 2021, and the subsequent
interim periods through the date of this report, there were no (i) disagreements
(as described in Item 304(a)(1)(iv) of Regulation S-K and the related
instructions) between the Company and Daszkal on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which, if not resolved to Daszkal's satisfaction, would have caused
Daszkal to make reference thereto in its reports on the financial statements for
such years, or (ii) "reportable events" within the meaning of
Item 304(a)(1)(v) of Regulation S-K.
The Company provided Daszkal with a copy of the foregoing disclosures and
requested it to furnish the Company with a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the statements made by
the Company in the foregoing disclosures. A copy of the letter has been filed as
Exhibit 16.1 to this report.
ITEM 9.01 Financial Statements and Exhibits
(d) Exhibits:
Exhibit 16.1 Letter from Daszkal Bolton, LLP to the Securities and Exchange
Commission, dated March 15, 2023.
Exhibit 104 Cover Page Interactive Data File (embedded within the Inline XBRL
document).
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