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Logicquest Technology Inc. (LOGQ) files Simon & Edward LLP response letter

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(Neutral)
Filing Sentiment
(Neutral)
Form Type
8-K/A

Rhea-AI Filing Summary

Logicquest Technology Inc. filed an amended current report to add the response letter from its former independent registered public accounting firm, Simon & Edward LLP, relating to previously disclosed auditor changes on April 7, 2026. Logicquest received S&E’s letter on July 17, 2026 and included it as Exhibit 16.1 in accordance with Regulation S-K Item 304(a)(3).

Positive

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Negative

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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.
Auditor change date April 7, 2026 Board dismissed Simon & Edward LLP and ratified engagement of CNGSN & Associates LLP
CNGSN engagement letter date March 27, 2026 Engagement letter with CNGSN & Associates LLP executed on this date
Former auditor letter date July 17, 2026 Logicquest received Simon & Edward LLP’s letter and filed it as Exhibit 16.1
independent registered public accounting firm financial
"dismissed Simon & Edward 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.
Regulation S-K Item 304(a)(3) regulatory
"filing a copy of this letter pursuant to Regulation S-K Item 304(a)(3)"
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.
Inline XBRL technical
"Cover Page Interactive Data File (embedded within the Inline XBRL document)"
Inline XBRL is a file format for financial filings that embeds machine-readable data tags directly inside the human-readable report, so the same document can be read by people and parsed by software. For investors it makes extracting, comparing and verifying financial numbers faster and more reliable—like a grocery list where each item also has a barcode—reducing manual errors and speeding up analysis.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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FAQ

What does Logicquest Technology Inc. (LOGQ) disclose in this amended report?
Logicquest Technology Inc. discloses receipt of a letter from former auditor Simon & Edward LLP. The company adds this July 17, 2026 letter as Exhibit 16.1, documenting whether S&E agrees or disagrees with statements in an earlier current report about the change in certifying accountant.

Which accounting firms are involved in Logicquest Technology Inc. (LOGQ)’s auditor change?
The Board dismissed Simon & Edward LLP and engaged CNGSN & Associates LLP. On April 7, 2026, the Board removed S&E as independent registered public accounting firm and ratified CNGSN & Associates LLP, supported by an engagement letter dated March 27, 2026.

When did Logicquest Technology Inc. (LOGQ) receive the former auditor’s letter?
Logicquest received Simon & Edward LLP’s letter on July 17, 2026. The letter addresses whether S&E agrees or disagrees with statements in the prior current report and is now filed as Exhibit 16.1 within this amended submission.

Why did Logicquest Technology Inc. (LOGQ) file this amendment to its current report?
The amendment serves to file the former auditor’s response letter under Regulation S-K Item 304(a)(3). Logicquest updates the earlier report by attaching Simon & Edward LLP’s July 17, 2026 letter as Exhibit 16.1 for investors and regulators.

What exhibits are included with Logicquest Technology Inc. (LOGQ)’s amended report?
The amended report includes two exhibits: 16.1 and 104.1. Exhibit 16.1 is the July 17, 2026 letter from Simon & Edward LLP, and Exhibit 104.1 is the cover page interactive data file embedded within the Inline XBRL document.
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K/A

Amendment No. 1

 

CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): March 27, 2026

 

Logicquest Technology Inc.

(Exact name of registrant as specified in its charter)

 

Nevada   000-22711   76-0640970

(State or other Jurisdiction

of Incorporation)

  

(Commission

File No.)

  

(IRS Employer

Identification No.)

 

5940 S. Rainbow Blvd.

Las Vegas, NV 89118

(Address of principal executive offices and zip code)

 

(800) 841-6304

(Registrant’s telephone number, including area code)

 

Coyni, Inc.

(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
N/A   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. ☒

 

 

 

 
 

 

EXPLANATORY NOTE

 

This Current Report on Form 8-K/A (this “Report”) amends the Current Report on Form 8-K filed with the U.S. Securities and Exchange Commission (the “SEC”) on June 29, 2026 (the “Original 8-K”) by Logicquest Technology Inc. (the “Company”) disclosing that on (i) April 7, 2026, the board of directors (the “Board”) of the Company dismissed Simon & Edward LLP (“S&E”) as the Company’s independent registered public accounting firm and (ii) on April 7, 2026, the Board ratified the engagement of CNGSN & Associates LLP as its new independent registered public accounting firm and the execution of an engagement letter with CNGSN dated March 27, 2026.

 

This Report is being filed to disclose that the Company has received a copy of S&E’s letter, and the Company is filing a copy of this letter pursuant to Regulation S-K Item 304(a)(3).

 

 
 

 

Item 4.01. Changes in Registrant’s Certifying Accountant.

 

On July 17, 2026, the Company received a copy of a letter from S&E, stating whether it agrees or disagrees with the statements in the Company’s Original 8-K. A copy of this letter is filed herewith as Exhibit 16.1 to this Report.

 

Item 9.01. Financial Statements and Exhibits

 

(d) Exhibits. The following exhibits are being filed as part of this report.

 

Exhibit Number   Description
16.1   Letter from Simon & Edward LLP dated July 17, 2026
104.1   Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

 
 

 

SIGNATURE

 

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.

 

Date: July 20, 2026

 

LOGICQUEST TECHNOLOGY INC.  
     
By: /s/ Kenneth Haller  
Name: Kenneth Haller  
Title: Chief Executive Officer  

 

 

 

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

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