Form 8-K · Item 4.02 · Non-reliance
Rain Enhancement Technologies Holdco, Inc.: non-reliance on previously issued financial statements
Rain Enhancement Technologies Holdco, Inc. reported in a Form 8-K filed April 14, 2026, that on April 11, 2026, its audit committee concluded that previously issued financial statements should no longer be relied upon.
In the filing's words
On April 11, 2026, the audit committee (the “Audit Committee”) of the board of directors of Rain Enhancement Technologies Holdco, Inc., a Massachusetts corporation (the “Company”), in consultation with management, determined that the Company’s previously issued unaudited condensed consolidated financial statements
should no longer be relied upon due to an error in the accounting for financed insurance premiums.
The Audit Committee and Company’s management discussed the matters disclosed in this Current Report on Form 8-K pursuant to this Item 4.02 with the Company’s independent registered public accounting firm, WithumSmith+Brown, PC.
Verbatim from sec.gov, Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review). We quote the filing; we do not characterize it.
| Company | Rain Enhancement Technologies Holdco, Inc. |
|---|---|
| Ticker | RAIN |
| Form and item | 8-K, Item 4.02 |
| Filed with the SEC | April 14, 2026 |
| Statements no longer relied upon | Not established by the filing |
| Concluded by | audit committee |
| Date of the conclusion | April 11, 2026 |
| Discussed with the accountant | yes |
| Accession number | 0001213900-26-043544 |
| SEC CIK | 0002028293 |
Rain Enhancement Technologies Holdco, Inc. reported under Form 8-K Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review), filed April 14, 2026. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.02 · accessed 2026-10-24
Documented unknowns
- periods: The excerpts do not print the periods as a separate phrase; see the filing.
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