<SEC-DOCUMENT>0001140361-21-014148.txt : 20210423
<SEC-HEADER>0001140361-21-014148.hdr.sgml : 20210423
<ACCEPTANCE-DATETIME>20210423172008
ACCESSION NUMBER:		0001140361-21-014148
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210421
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20210423
DATE AS OF CHANGE:		20210423

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Brooklyn ImmunoTherapeutics, Inc.
		CENTRAL INDEX KEY:			0000748592
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				311103425
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11460
		FILM NUMBER:		21850713

	BUSINESS ADDRESS:	
		STREET 1:		140 58TH STREET, BUILDING A
		STREET 2:		SUITE 2100
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11220
		BUSINESS PHONE:		(212) 582-1199

	MAIL ADDRESS:	
		STREET 1:		140 58TH STREET, BUILDING A
		STREET 2:		SUITE 2100
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11220

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NTN BUZZTIME INC
		DATE OF NAME CHANGE:	20051230

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NTN COMMUNICATIONS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALROY INDUSTRIES INC
		DATE OF NAME CHANGE:	19850411
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>brhc10023524_8k.htm
<DESCRIPTION>8-K
<TEXT>
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    <div style="text-align: center; margin-right: 0.1pt; margin-left: 0.1pt; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
    <div><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-size: 18pt; font-weight: bold;">FORM 8-K</div>
    <div><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">CURRENT REPORT</div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</div>
    <div><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0);">Date of Report (Date of earliest event reported): <font style="font-weight: bold;">April 21, 2021</font></div>
    <div><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-size: 24pt; font-weight: bold;">BROOKLYN IMMUNOTHERAPEUTICS, INC.</div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-style: italic;">(Exact Name of Registrant as Specified in its Charter)</div>
    <div><font style="color: rgb(0, 0, 0);"> </font><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z41a2bcbee80146d7ad412de2b6221f3e">

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            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Delaware</div>
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          <td style="width: 34%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">001-11460</div>
          </td>
          <td style="width: 33.33%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">31-1103425</div>
          </td>
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          <td style="width: 33.33%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-style: italic;">(State or Other Jurisdiction of Incorporation)</div>
          </td>
          <td style="width: 34%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-style: italic;">(Commission File Number)</div>
          </td>
          <td style="width: 33.33%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-style: italic;">(IRS Employer Identification No.)</div>
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          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">140 58<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Street, Building A, Suite 2100</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 49%; vertical-align: bottom;"><br>
          </td>
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          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Brooklyn, New York</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">11220</div>
          </td>
        </tr>
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          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-style: italic;">(Address of Principal Executive Offices)</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-style: italic;">(Zip Code)</div>
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    <div><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0);">Registrant&#8217;s telephone number, including area code: <font style="font-weight: bold;">(212) 582-1199</font></div>
    <div><br>
    </div>
    <div style="text-align: justify; color: rgb(0, 0, 0);">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:</div>
    <div><br>
    </div>
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          <td style="width: 27pt; vertical-align: top; align: right; color: #000000; font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</div>
          </td>
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          <td style="width: 27pt; vertical-align: top; align: right; color: #000000; font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</div>
          </td>
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    </div>
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          <td style="width: 27pt; vertical-align: top; align: right; color: #000000; font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</div>
          </td>
        </tr>

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    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z5b0b7c6973b24f549e7b48361b1b77a1">

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          <td style="width: 27pt; vertical-align: top; align: right; color: #000000; font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</div>
          </td>
        </tr>

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    <div><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0);">Securities registered pursuant to Section 12(b) of the Act:</div>
    <div><br>
    </div>
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          <td style="width: 46.16%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Title of each class</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 18%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Trading symbol</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 31.84%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Name of each exchange on which registered</div>
          </td>
        </tr>
        <tr>
          <td style="width: 46.16%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Common Stock, $0.005 par value per share</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">BTX</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 31.84%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">NYSE American</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; color: rgb(0, 0, 0);">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934:</div>
    <div style="text-align: right; color: rgb(0, 0, 0);">Emerging growth company&#160; &#9744;</div>
    <div><br>
    </div>
    <div style="text-align: justify; color: rgb(0, 0, 0);">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.&#160; &#9744;</div>
    <div><br>
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          <td style="width: 54pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 4.01</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Changes in Registrant&#8217;s Certifying Accountant.</div>
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      </div>
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          <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-style: italic;">(a)</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0); font-style: italic;">Dismissal of Previous Independent Registered Public Accounting Firm</div>
          </td>
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    </table>
    <div>
      <div><br>
      </div>
      <div style="text-align: justify; margin-left: 18pt; color: rgb(0, 0, 0);">On April 21, 2021, the audit committee of the board of directors dismissed Baker Tilly US, LLP, or Baker Tilly, as our independent registered public accounting firm. As used
        below, &#8220;Baker Tilly&#8221; includes Squar Milner LLP prior to its combination with Baker Tilly US, LLP effective November 1, 2020.</div>
      <div><br>
      </div>
      <div style="text-align: justify; margin-left: 18pt; color: rgb(0, 0, 0);">The reports of Baker Tilly on our consolidated financial statements for the fiscal years ended December 31, 2020 and 2019 did not contain an adverse opinion or disclaimer of
        opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that each such report included an explanatory paragraph relating to our ability to continue as a going concern.</div>
      <div><br>
      </div>
      <div style="text-align: justify; margin-left: 18pt; color: rgb(0, 0, 0);">During the fiscal years ended December 31, 2020 and 2019 and in the subsequent interim period through April 21, 2021, there were (a) no &#8220;disagreements&#8221; (as defined in Item
        304(a)(1)(iv) of Regulation S&#8209;K and the related instructions) with Baker Tilly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that, if not resolved to the satisfaction of Baker
        Tilly, would have caused Baker Tilly to make reference thereto in its reports on the consolidated financial statements for such fiscal years and (b) no &#8220;reportable events&#8221; (as defined in Item 304(a)(1)(v) of Regulation S&#8209;K).</div>
      <div><br>
      </div>
      <div style="text-align: justify; margin-left: 18pt; color: rgb(0, 0, 0);">We provided a copy of the foregoing disclosures to Baker Tilly and requested that Baker Tilly furnish us with a letter addressed to the Securities and Exchange Commission,
        pursuant to Item 304(a)(3) of Regulation S-K, stating whether or not Baker Tilly agreed with the above disclosures. A copy of Baker Tilly&#8217;s letter furnished pursuant to that request is filed as Exhibit 16.1 to this Form 8-K.</div>
      <div><br>
      </div>
      <div style="text-align: justify; margin-left: 18pt; color: rgb(0, 0, 0);">We expect the audit committee will conduct a competitive selection process to determine our independent registered public accounting firm for the fiscal year ending December
        31, 2021.</div>
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          <td style="width: 54pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 9.01</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Financial Statements and Exhibits.</div>
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          <td style="width: 18pt; vertical-align: top;">(d)</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-style: italic;">Exhibit</div>
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          <td style="width: 11.63%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Exhibit No.</div>
          </td>
          <td style="width: 1.55%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 82%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Description</div>
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          </td>
          <td style="width: 11.63%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 255);"><a href="brhc10023524_ex16-1.htm">16.1</a></div>
          </td>
          <td style="width: 1.55%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 82%; vertical-align: top;">
            <div style="text-align: justify; color: rgb(0, 0, 0);">Letter dated April 23, 2021 from Baker Tilly US, LLP to the Securities and Exchange Commission</div>
          </td>
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    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">SIGNATURE</div>
    <div><br>
    </div>
    <div style="text-align: justify; color: rgb(0, 0, 0);">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.</div>
    <div><font style="color: rgb(0, 0, 0);"> </font><br>
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          <td colspan="2" style="width: 50.04%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">BROOKLYN IMMUNOTHERAPEUTICS, INC.</div>
          </td>
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          <td style="width: 49.96%; vertical-align: top;"><br>
          </td>
          <td colspan="2" style="width: 50.04%; vertical-align: top;"><br>
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          <td style="width: 49.96%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Dated: April 23, 2021</div>
          </td>
          <td style="width: 3.09%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">By:</div>
          </td>
          <td style="width: 46.96%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="color: rgb(0, 0, 0);">/s/ Howard J. Federoff</div>
          </td>
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          <td style="width: 49.96%; vertical-align: top;"><br>
          </td>
          <td style="width: 3.09%; vertical-align: top;"><br>
          </td>
          <td style="width: 46.96%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Howard J. Federoff</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49.96%; vertical-align: top;"><br>
          </td>
          <td style="width: 3.09%; vertical-align: top;"><br>
          </td>
          <td style="width: 46.96%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Chief Executive Officer and President</div>
          </td>
        </tr>

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    </div>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>brhc10023524_ex16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 16.1</div>
      <div><br>
      </div>
      <div>April 23, 2021</div>
      <div><br>
      </div>
      <div>Securities and Exchange Commission</div>
      <div>100 F Street N.E.</div>
      <div>Washington, D.C. 20549</div>
      <div>&#160;<br>
      </div>
      <div style="text-align: justify;">We have read Item 4.01 of Brooklyn ImmunoTherapeutics, Inc.&#8217;s Form 8-K dated April 21, 2021. We agree with the statements made in response to that Item insofar as they relate to our Firm.</div>
      <div>&#160;<br>
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      <div>Very truly yours,</div>
      <div><br>
      </div>
      <div>/s/ BAKER TILLY US, LLP</div>
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