STOCK TITAN

Grant Thornton replaces EisnerAmper at Viskase Holdings (NASDAQ: ENZN)

Filing Impact
(High)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

Viskase Holdings, Inc., formerly Enzon Pharmaceuticals, Inc., completed its merger with Viskase Companies, Inc. and subsequently changed its corporate name. Following this transaction, the Audit Committee appointed Grant Thornton LLP as independent registered public accounting firm for the fiscal year ending December 31, 2026, with unanimous Board ratification, subject to completion of client acceptance procedures.

Grant Thornton previously served as Viskase’s auditor before the merger. As a result of the change, EisnerAmper LLP, Enzon’s prior auditor, was dismissed. EisnerAmper’s reports on the company’s 2024 and 2025 financial statements were unqualified, and the company reports no disagreements or reportable events with EisnerAmper during that period. The company also states it did not consult Grant Thornton on accounting or auditing matters before the appointment.

Positive

  • None.

Negative

  • None.
Item 4.01 Changes in Registrant's Certifying Accountant Governance
The company changed its independent auditing firm, which may involve disagreements on accounting matters.
Item 9.01 Financial Statements and Exhibits Exhibits
Financial statements, pro forma financial information, and exhibit attachments filed with this report.
Merger closing date March 26, 2026 Date the merger with Viskase Companies, Inc. was consummated
Auditor appointment date April 14, 2026 Date Grant Thornton LLP was appointed as auditor
Auditor dismissal date April 15, 2026 Date EisnerAmper LLP was informed of its dismissal
Audit period for new firm Fiscal year ending December 31, 2026 Period Grant Thornton LLP will audit
Prior audited years by EisnerAmper 2024 and 2025 Fiscal years for which EisnerAmper’s reports were unqualified
independent registered public accounting firm financial
"appointed Grant Thornton LLP as the Company’s independent registered public accounting firm"
An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.
Emerging growth company regulatory
"Emerging growth company"
An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.
reportable events regulatory
"there were no (i) disagreements ... or (ii) “reportable events”"
disagreements regulatory
"there were no (i) disagreements (as defined in Item 304(a)(1)(iv)"
Item 304(a)(1)(iv) of Regulation S-K regulatory
"disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K"
false 0000727510 0000727510 2026-04-14 2026-04-14 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K

 

CURRENT REPORT

 

Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): April 14, 2026

 

VISKASE HOLDINGS, INC.

(Exact name of registrant as specified in its charter)

 

Delaware

(State or other jurisdiction of
incorporation)

 

000-12957

(Commission File Number)

 

22-2372868

(IRS Employer Identification No.)

 

333 East Butterfield Road, Suite 400

Lombard, Illinois

(Address of principal executive offices)

 

60148

(Zip Code)

 

(630) 874-0700

(Registrant’s telephone number, including area code)

 

Not Applicable

(Former name or former address, if changed since last report)

 

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:

 

  ¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

  ¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

  ¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

  ¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class   Trading symbol(s)   Name of each exchange on which
registered
None   N/A   N/A

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

 

Emerging growth company  ¨

 

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.  ¨

 

 

 

 

Item 4.01 Changes in Registrant’s Certifying Accountant.

 

As previously disclosed, on March 26, 2026, Viskase Holdings, Inc. (the “Company”), formerly known as Enzon Pharmaceuticals, Inc. (“Enzon”), consummated a merger (the “Merger”) pursuant to the Agreement and Plan of Merger, dated as of June 20, 2025, by and among the Company, EPSC Acquisition Corp., and Viskase Companies, Inc. (“Viskase”). Promptly following the closing of the Merger, the Company filed a Certificate of Amendment to its Amended and Restated Certificate of Incorporation with the Secretary of State of Delaware to change its name to “Viskase Holdings, Inc.”

 

On April 14, 2026, the Audit Committee of the Company appointed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2026. The Company’s Board of Directors unanimously ratified the appointed of Grant Thornton by the Company’s Audit Committee. Grant Thornton’s engagement is subject to satisfactory completion of client acceptance procedures. Grant Thornton served as the independent registered public accounting firm of Viskase prior to the Merger. Accordingly, EisnerAmper LLP (“EisnerAmper”), Enzon’s independent registered public accounting firm prior to the Merger, was informed on April 15, 2026, that it was dismissed as the Company’s independent registered public accounting firm.

 

The audit report of EisnerAmper on the Company’s financial statements for the fiscal years ending December 31, 2025 and December 31, 2024, did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainties, audit scope or accounting principles.

 

During the period from January 1, 2025 through December 31, 2025 and the subsequent interim period through April 15, 2026, there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and EisnerAmper on any matter of accounting principles or practices, financial disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of EisnerAmper, would have caused it to make reference to the subject matter of the disagreements in its reports on the Company’s financial statements for such year; or (ii) “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended).

 

The Company provided EisnerAmper with a copy of the foregoing disclosures prior to the filing of this Current Report on Form 8-K with the Securities and Exchange Commission (“SEC”) and has requested that EisnerAmper furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by the Company set forth above. A copy of EisnerAmper’s letter, dated April 16, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

 

During the Company’s fiscal years ending December 31, 2025 and 2024 and the subsequent interim period through April 15, 2026, neither the Company, nor any party on behalf of the Company, consulted with Grant Thornton with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of the audit opinion that might be rendered with respect to the Company’s consolidated financial statements, and no written report or oral advice was provided to the Company by Grant Thornton that was an important factor considered by Grant Thornton in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was subject to any disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

 

Item 9.01 Financial Statements and Exhibits.

 

(d) Exhibits:

 

Exhibit Description
16.1 Letter from EisnerAmper LLP addressed to the Securities and Exchange Commission, dated as of April 16, 2026.
104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

 

 

SIGNATURES

 

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.

 

  VISKASE HOLDINGS, INC.
  (Registrant)
Date: April 16, 2026    
  By: /s/ Joseph D. King
  Name: Joseph D. King
  Title: Senior Vice President, General Counsel & Secretary

 

FAQ

What auditor change did ENZN (Viskase Holdings) announce in this filing?

Viskase Holdings appointed Grant Thornton LLP as its independent registered public accounting firm for the fiscal year ending December 31, 2026. Grant Thornton previously audited Viskase before the merger, replacing EisnerAmper LLP, which had served as Enzon’s auditor prior to the transaction.

Why was EisnerAmper LLP dismissed as ENZN’s independent auditor?

EisnerAmper LLP was dismissed after the merger that created Viskase Holdings, Inc., as the company chose Grant Thornton LLP, which audited Viskase before the merger. The change aligns the combined company under one audit firm following completion of the merger and name change.

Did EisnerAmper issue any adverse opinions on ENZN’s financial statements?

No. EisnerAmper’s audit reports on the company’s financial statements for the years ended December 31, 2024 and 2025 contained no adverse opinions, disclaimers, or qualified modifications relating to uncertainties, audit scope, or accounting principles, according to the company’s disclosure.

Were there any disagreements between ENZN and EisnerAmper before the auditor change?

The company states there were no disagreements with EisnerAmper on accounting principles, financial disclosure, or audit scope from January 1, 2025 through April 15, 2026. It also reports no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K during that time.

Did ENZN consult Grant Thornton on accounting issues before the appointment?

The company reports that neither it nor anyone on its behalf consulted Grant Thornton during 2024, 2025, or through April 15, 2026 on the application of accounting principles, potential audit opinions, or matters involving disagreements or reportable events, before Grant Thornton’s formal appointment.

Filing Exhibits & Attachments

4 documents