Item 4.01 Changes in Registrant's Certifying Accountant.
On January 16, 2023, Boulay PLLP ("Boulay") resigned as the independent
registered public accounting firm of Novation Companies, Inc. (the "Company").
Boulaydid not provide a report on the Company's financial statements as of and
for the fiscal year ended December 31, 2021, and Boulay's report on the
Company's financial statements as of and for the fiscal year ended December 31,
2020 did not contain an adverse opinion or a disclaimer of opinion, and was not
qualified or modified as to uncertainty, audit scope, or accounting principles.
During the years ended December 31, 2021 and December 31, 2020, and in the
subsequent interim period through January 16, 2023, (i) there were no
disagreements with Boulay on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which if not
resolved to Boulay's satisfaction would have caused it to make reference thereto
in connection with its reports on the financial statements for such periods and
(ii) there were no reportable events as defined in Item 304(a)(1)(v) of
Regulation S-K.
The Company provided Boulay with a copy of the foregoing disclosures and
requested that Boulay furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether Boulay agrees with the above
statements made by the Company and, if not, stating the respects in which it
does not agree. Boulay's letter provided in response to such request is filed as
Exhibit 16.1 to this Current Report on Form 8-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
16.1 Letter from Boulay PLLP dated January 20, 2023.
104 Cover Page Interactive Data File (embedded within the Inline XBRL document)
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NOVATION COMPANIES, INC. 
