SECURITIES AND EXCHANGE COMMISSION
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Item 4.01. Appointment of New Independent Accountant.
On November 6, 2023, Legacy Housing Corporation (“Legacy” or the “Company”) engaged Frazier & Deeter, LLC (“Frazier & Deeter”) to serve as its new independent registered public accounting firm. The engagement has been approved by Legacy’s Audit Committee and will take effect after the Company releases its third quarter earnings on November 9, 2023.
During the two fiscal years ended December 31, 2021 and 2022, and the subsequent interim period through November 6, 2023, the Company has not consulted with Frazier & Deeter regarding either: (i) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).
Pursuant to the requirement 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.
|LEGACY HOUSING CORPORATION|
|Date: November 6, 2023||By:||/s/ R. Duncan Bates|
|Name:||R. Duncan Bates|
|Title:||President and Chief Executive Officer|