<SEC-DOCUMENT>0001062993-20-002828.txt : 20200616
<SEC-HEADER>0001062993-20-002828.hdr.sgml : 20200616
<ACCEPTANCE-DATETIME>20200615184241
ACCESSION NUMBER:		0001062993-20-002828
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20200615
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20200616
DATE AS OF CHANGE:		20200615

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Byrna Technologies Inc.
		CENTRAL INDEX KEY:			0001354866
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				711050654
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	333-132456
		FILM NUMBER:		20964507

	BUSINESS ADDRESS:	
		STREET 1:		107 AUDUBON ROAD
		STREET 2:		BLDG 2, SUITE 201
		CITY:			WAKEFIELD
		STATE:			MA
		ZIP:			01880
		BUSINESS PHONE:		978-868-5011

	MAIL ADDRESS:	
		STREET 1:		107 AUDUBON ROAD
		STREET 2:		BLDG 2, SUITE 201
		CITY:			WAKEFIELD
		STATE:			MA
		ZIP:			01880

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Security Devices International Inc.
		DATE OF NAME CHANGE:	20060301
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<html>

<head>
    <title>Byrna Technologies, Inc.: Form 8-K - Filed by newsfilecorp.com</title>
</head>

<body style="font-size:10pt; font-family:'Times New Roman';">
    <hr width="100%" size="3" color="black" noshade="noshade"><a name="page_1"></a>
    <p style="text-align: center;"><b><font size="5">UNITED STATES</font></b><br><b><font size="5">SECURITIES AND EXCHANGE COMMISSION</font></b><br>Washington, D.C. 20549</p>
    <p style="text-align: center;"><b><font size="5">FORM 8-K</font></b></p>
    <p style="text-align: center;"><b>CURRENT REPORT</b></p>
    <p style="text-align: center;"><b>PURSUANT TO SECTION 13 OR 15(d) OF THE</b><br><b>SECURITIES EXCHANGE ACT OF 1934</b></p>
    <p style="text-align: center;">Date of Report (Date of earliest event reported): <u><b>June 15, 2020 </b></u></p>
    <p style="margin-bottom: 0pt; text-align: center;"><b><font size="5"><u>BYRNA TECHNOLOGIES INC.</u></font></b></p>
    <p style="margin-top: 0pt; text-align: center;">(Exact name of registrant as specified in its charter)</p>
    <table style="width: 100%; border-collapse: collapse; font-size: 10pt;" cellspacing="0" cellpadding="0">
        <tr>
            <td style="width: 33%; vertical-align: top;">
                <p style="text-align: center;"><u><b>Delaware</b></u></p>
            </td>
            <td style="width: 33%; vertical-align: top;">
                <p style="text-align: center;"><u><font style="color: #000000;"><b>333-132456</b></font></u></p>
            </td>
            <td style="width: 33%; vertical-align: top;">
                <p style="text-align: center;"><u><b>71-1050654</b></u></p>
            </td>
        </tr>
        <tr>
            <td style="vertical-align: top; width: 33%;">
                <p style="text-align: center;">(State or other jurisdiction<br>of incorporation)</p>
            </td>
            <td style="vertical-align: top; width: 33%;">
                <p style="text-align: center;">(Commission<br>File Number)</p>
            </td>
            <td style="vertical-align: top; width: 33%;">
                <p style="text-align: center;">(IRS Employer<br>Identification No.)</p>
            </td>
        </tr>
    </table>
    <br>
    <p style="margin-bottom: 0pt; text-align: center;"><b>107 Audubon Road, Suite 201 </b></p>
    <p style="margin-top: 0pt; text-align: center;"><u><b>Wakefield, MA 01880<br></b></u>(Address of principal executive offices, including zip code)</p>
    <p style="text-align: center;">Registrant's telephone number, including area code:<b> </b><u><b>+(978) 868-5011</b></u></p>
    <p style="margin-bottom: 0pt; text-align: center;"><u><b>Not Applicable</b></u></p>
    <p style="margin-top: 0pt; text-align: center;">(Former name or former address, if changed since last report)</p>
    <p style="text-indent: 36pt; text-align: justify;">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:</p>
    <table style="width: 100%; border-collapse: collapse; font-size: 10pt;" cellspacing="0" cellpadding="0">
        <tr>
            <td style="width: 5%; vertical-align: top;">
                <p>&#9744;</p>
            </td>
            <td style="width: 95%; vertical-align: top;">
                <p>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</p>
            </td>
        </tr>
        <tr>
            <td style="vertical-align: top;">
                <p>&#9744;</p>
            </td>
            <td style="vertical-align: top;">
                <p>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</p>
            </td>
        </tr>
        <tr>
            <td style="vertical-align: top;">
                <p>&#9744;</p>
            </td>
            <td style="vertical-align: top;">
                <p>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p>
            </td>
        </tr>
        <tr>
            <td style="vertical-align: top;">
                <p>&#9744;</p>
            </td>
            <td style="vertical-align: top;">
                <p>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p>
            </td>
        </tr>
    </table>
    <p style="text-indent: 36pt; text-align: justify;">Securities registered pursuant to Section 12(b) of the Act: None</p>
    <p style="text-indent: 36pt; text-align: justify;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</p>
    <p style="text-indent: 36pt; text-align: justify;">Emerging growth company&#160; &#9744;</p>
    <p style="text-align: justify;">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. &#9744;&#160;</p>
    <hr style="page-break-after: always; text-align: center;" width="100%" size="5" color="black" noshade="noshade"><a name="page_2"></a>
    <p style="text-align: justify;"><b>Item 4.01 Change in Registrant's Certifying Accountant.</b></p>
    <p style="text-indent: 24.5pt; background-color: #ffffff; text-align: justify;"><i>(a) Resignation of Previous Independent Registered Public Accounting Firm</i></p>
    <p style="text-indent: 24.5pt;">By letter dated June 9, 2020, Mayer Hoffman McCann CPAs, the New York Practice of Mayer Hoffman McCann P.C. (&#8220;MHM&#8221;) voluntarily resigned, effective June 8, 2020, as the independent registered public accounting firm of Byrna Technologies Inc. (the &#8220;Company&#8221;).</p>
    <p style="text-indent: 24.5pt;">MHM&#8217;s report on the Company&#8217;s financial statements for the fiscal year ended November 30, 2019, the only fiscal year MHM was the Company&#8217;s independent registered public accounting firm, &#160;contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting principles, except that the report contained a paragraph stating that there was substantial doubt about the Company's ability to continue as a going concern.</p>
    <p style="text-indent: 24.5pt;">For the fiscal year ended November 30, 2019 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 MHM 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 MHM, would have caused MHM to make reference to the subject matter of the disagreements in connection with MHM&#8217;s report on the Company&#8217;s financial statements for such fiscal year.</p>
    <p style="text-indent: 24.5pt;">For the fiscal year ended November 30, 2019 and during the subsequent interim period ended February 29, 2020, the Company had reportable events related to material weaknesses in the Company&#8217;s internal control over financial reporting&#160; (as defined in Item&#160;304(a)(1)(v) of Regulation S-K). The material weakness in internal control over financial reporting resulted from (a) small accounting department where segregation of duties cannot be completely accomplished at this stage in our corporate lifecycle, (b) employee turnover and new personnel processing financial information, and (c) not having adequate personnel to evaluate the accounting for complex, non-routine transactions which resulted in an error in the accounting for our 2018 convertible notes.</p>
    <p style="text-indent: 24.5pt;">The Company provided MHM with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission and requested that MHM provide the Company with a letter addressed to the SEC stating whether MHM agrees with the statements made by the Company in response to Item&#160;304(a) of Regulation S-K. &#160;A copy of that letter, dated June 15, 2020, furnished by MHM in response to that request, is filed as Exhibit 16.1 to this report.</p>
    <p style="text-indent: 24.5pt; background-color: #ffffff; text-align: justify;"><i>(b) Engagement of New Independent Registered Public Accounting Firm</i></p>
    <p style="text-indent: 24.5pt; background-color: #ffffff; text-align: justify;">Effective June 15, 2020, the Company&#8217;s Board of Directors has appointed EisnerAmper LLP (&#8220;EisnerAmper&#8221;) as the Company&#8217;s new independent registered public accounting firm.</p>
    <p style="text-indent: 24.5pt; background-color: #ffffff; text-align: justify;">For the fiscal year ended November 30, 2019 and during the subsequent interim periods through June 15, 2020, neither the Company nor anyone acting on behalf of the Company had consulted EisnerAmper regarding either: (i)&#160;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&#8217;s financial statements, nor did EisnerAmper provide a written report or oral advice to the Company that EisnerAmper concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issues; or (ii)&#160;any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of&#160;Regulation&#160;S-K&#160;and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation&#160;S-K).</p>
    <p style="text-align: justify;"><b>Item 9.01. Financial Statements and Exhibits.</b></p>
    <table style="width: 100%; font-size: 10pt;" cellspacing="0" cellpadding="0">
        <tr>
            <td style="width: 5.76%; vertical-align: top;">
                <p>(d)</p>
            </td>
            <td style="width: 94.24%; vertical-align: top;">
                <p>Exhibits.</p>
            </td>
        </tr>
    </table>
    <br>
    <table style="width: 100%; font-size: 10pt;" cellspacing="0" cellpadding="0">
        <tr>
            <td style="width: 5.76%; vertical-align: top; background-color: #eeeeee;">
                <p><a href="exhibit16-1.htm">16.1</a></p>
            </td>
            <td style="width: 94.24%; vertical-align: top; background-color: #eeeeee;">
                <p><a href="exhibit16-1.htm">Letter of Mayer Hoffman McCann CPAs, The New York Practice of Mayer Hoffman McCann P.C., dated June 15, 2020.</a></p>
            </td>
        </tr>
    </table>
    <br>
    <hr style="page-break-after: always; text-align: center;" width="100%" size="5" color="black" noshade="noshade"><a name="page_3"></a>
    <p style="text-align: center;"><b>SIGNATURE</b></p>
    <p style="text-indent: 36pt; text-align: justify;">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.</p>
    <p style="text-align: justify;">Dated: June 15, 2020</p>
    <table style="width: 100%; font-size: 10pt;" cellspacing="0" cellpadding="0">
        <tr>
            <td style="width: 57%; vertical-align: top;">
                <p>&#160;</p>
            </td>
            <td style="width: 42%; vertical-align: top;" colspan="2">
                <p>BYRNA TECHNOLOGIES INC.</p>
            </td>
        </tr>
        <tr>
            <td style="width: 57%; vertical-align: top;">
                <p>&#160;</p>
            </td>
            <td style="width: 6%; vertical-align: top;">
                <p>&#160;</p>
            </td>
            <td style="width: 35%; vertical-align: top;">
                <p>&#160;</p>
            </td>
        </tr>
        <tr>
            <td style="width: 57%; vertical-align: top;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: top;">
                <p>By:</p>
            </td>
            <td style="width: 35%; vertical-align: top; border-bottom: 1px solid #000000;">
                <p>/s/ Bryan Ganz</p>
            </td>
        </tr>
        <tr>
            <td style="width: 57%; vertical-align: top;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: top;">
                <p>&#160;</p>
            </td>
            <td style="width: 35%; vertical-align: bottom;">
                <p>Name: Bryan Ganz</p>
            </td>
        </tr>
        <tr>
            <td style="width: 57%; vertical-align: top;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: top;">
                <p>&#160;</p>
            </td>
            <td style="width: 35%; vertical-align: top;">
                <p>Title:&#160; Chief Executive Officer, President and Director</p>
            </td>
        </tr>
    </table>
    <br>
    <div><br></div>
    <hr width="100%" size="5" color="black" noshade="noshade">
</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exhibit16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
<html>

<head>
    <title>Byrna Technologies, Inc.: Exhibit 16.1 - Filed by newsfilecorp.com</title>
</head>

<body style="font-size:10pt; font-family:'Times New Roman';">
    <hr width="100%" size="3" color="black" noshade="noshade">
    <div>
        <p style="margin-bottom: 0pt; text-align: justify;"><b><font style="color: #d2a010;">&#160;</font></b></p>
        <table style="width: 100%; border-collapse: collapse; font-size: 10pt;" border="0" cellspacing="0" cellpadding="0">
            <tr>
                <td style="width: 50%;"><img src="exhibit16-1xu001.jpg"></td>
                <td style="width: 50%;">
                    <p style="margin-bottom: 0pt; text-align: right;"><b><font style="color: #d2a010;">Mayer Hoffman McCann CPAs</font></b></p>
                    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: right;"><b><font style="color: #00483a;">The New York Practice of Mayer Hoffman McCann P.C.</font></b></p>
                    <p style="margin-top: 0pt; text-align: right;"><b><font style="color: #00483a;">An Independent CPA Firm</font></b></p>
                    <p style="text-align: right;"><font style="font-size: 8pt;"><font style="color: #00483a;">5 Bryant Park at 1065 Avenue of the Americas </font><font style="color: #d2a010;"><font style="color: rgb(210, 160, 16);"><b>&#9632; </b></font></font><font style="color: #00483a;">New York, NY 10018 <br>Phone: 212.790.5700&#160;</font><font style="color: #d2a010;"><font style="color: rgb(210, 160, 16);"><b>&#9632; </b></font></font><font style="color: #00483a;">Fax: 212.790.5905&#160;</font><font style="color: #d2a010;"><font style="color: rgb(210, 160, 16);"><b>&#9632; </b></font></font><font style="color: #00483a;">www.mhmcpa.com</font></font></p>
                </td>
            </tr>
        </table>
        <p style="margin-bottom: 0pt; text-align: justify;">&#160;</p>
        <p style="margin-bottom: 0pt; text-align: justify;">June 15, 2020</p>
        <p style="margin-bottom: 0pt; text-align: justify;">Office of the Chief Accountant</p>
        <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">Securities and Exchange Commission</p>
        <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;">100 F Street, N. E.</p>
        <p style="margin-top: 0pt; text-align: justify;">Washington, D.C. 20549</p>
        <p style="margin-top: 0pt; text-align: justify;">&#160;</p>
        <p style="text-align: justify;">Ladies and Gentlemen:</p>
        <p style="text-align: justify;">We have read Byrna Technologies Inc.&#8217;s statements included under Item 4.01 of its Form 8-K dated June 15, 2020, and we agree with such statements in item (a). We are not in a position to agree or disagree with the information included in item (b).</p>
        <p style="margin-bottom: 0pt; text-align: justify;"><img src="exhibit16-1xu002.jpg"></p>
        <p style="margin-bottom: 0pt; text-align: justify;">The New York Practice of Mayer Hoffman McCann P.C.</p>
        <p style="margin-top: 0pt; text-align: justify;">New York, New York</p>
        <p style="margin-top: 0pt; text-align: justify;">&#160;</p>
    </div>
    <div>
        <p style="text-align: center;"><img src="exhibit16-1xu003.jpg"></p>
    </div>
    <hr width="100%" size="5" color="black" noshade="noshade">
</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>exhibit16-1xu001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 exhibit16-1xu001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #__@ [0U)%051/4CH@9V0M:G!E9R!V,2XP
M("AU<VEN9R!)2D<@2E!%1R!V.3 I+"!Q=6%L:71Y(#T@.3 *_]L 0P # @(#
M @(# P,#! ,#! 4(!04$! 4*!P<&" P*# P+"@L+#0X2$ T.$0X+"Q 6$!$3
M%!45%0P/%Q@6%!@2%!44_]L 0P$#! 0%! 4)!04)% T+#104%!04%!04%!04
M%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04_\  $0@
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M YHUTOT!SIN%64'K.-WY:K3[[LTO^"3_ /R<3XB_[%6Y_P#2NSHH_P""3_\
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M_?\ 0@?^5G4/_DBK51)6/+KY17JU9S35FV^O^1^+=%?M)_P[R_9^_P"A _\
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J&LI;C^T+JXW0LZ.5VRRLH^:-#D#/'7DT5V2?,[GH8##SPM!4YO6[V/_9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>exhibit16-1xu002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 exhibit16-1xu002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #__@ [0U)%051/4CH@9V0M:G!E9R!V,2XP
M("AU<VEN9R!)2D<@2E!%1R!V.3 I+"!Q=6%L:71Y(#T@.3 *_]L 0P # @(#
M @(# P,#! ,#! 4(!04$! 4*!P<&" P*# P+"@L+#0X2$ T.$0X+"Q 6$!$3
M%!45%0P/%Q@6%!@2%!44_]L 0P$#! 0%! 4)!04)% T+#104%!04%!04%!04
M%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04_\  $0@
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M6_%;4?!_B[P#=ZE;Z=K$>A6SP3Z6LSA%G5F"[E#$ @YZ@<9R/JCXI_&+P?\
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MIH \J_9\^'GAKXU?M8?%SX^W4Z7/AG0M673-"+G%M)<6UHD4U[_=8*"P1O\
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M7RAX=_9&\3:'K7PM^"7_  L'7Y#XU@7Q'XQ\*6C^39:98KL,GF88[G8J(P2
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M0-;UJRU_X\Z[HTUII<J#R[#0P4<Q6EINSA0Y!9VY8J">A)\B^'?[ _A'X(?
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M*V-E::!9WJWGV&TMD8 22J K.S.3QP,?@/H;UHQ0 >E'>CTH[T %)VI:3M0
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M0O[> PK)"C$0C:2<$1[%//45Z+WH':CO0 "CM0*.U  :.]!H[T )2]J2E[4
A'I1WH]*.] "TG:EI.U  :.]!H[T '8T#O1V- [T ?__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>exhibit16-1xu003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 exhibit16-1xu003.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #__@ [0U)%051/4CH@9V0M:G!E9R!V,2XP
M("AU<VEN9R!)2D<@2E!%1R!V.3 I+"!Q=6%L:71Y(#T@.3 *_]L 0P # @(#
M @(# P,#! ,#! 4(!04$! 4*!P<&" P*# P+"@L+#0X2$ T.$0X+"Q 6$!$3
M%!45%0P/%Q@6%!@2%!44_]L 0P$#! 0%! 4)!04)% T+#104%!04%!04%!04
M%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04%!04_\  $0@
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MC"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M**** "BBB@ HHHH HV&AZ;I=S=7%EI]K:7%VV^XE@A5'F;U<@98\GDU>HHJ8
MQC!<L59>0VVW=A1115""BBB@ HHHH **** "HQ;Q"X:<1()V4(9 HW%020">
MN 2>/<U)12LF 4444P"BBB@ HHHH **** $(R,'D52TG0].T&!X-,T^UTZ%W
M,C1VD*Q*S'JQ"@9/O5ZBIY8N7-;7N.[M8****H04444 %%%% !1110 4444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !11
510 4444 %%%% !1110 4444 ?__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
