SEC Info - Oncocyte Corp. - ‘8-K’ for 9/29/23

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Oncocyte Corp. – ‘8-K’ for 9/29/23 – ‘EX-16.1’

On: Thursday, 10/5/23, at 4:05pm ET · For: 9/29/23 · Accession #: 1493152-23-36351 · File #: 1-37648

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/05/23  Oncocyte Corp.                    8-K:4,9     9/29/23   11:207K                                   M2 Compliance LLC/FA

Current Report — Form 8-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                      HTML     41K 
 2: EX-16.1     Letter re: a Change in Accountant                   HTML      7K 
 6: R1          Cover                                               HTML     45K 
 9: XML         IDEA XML File -- Filing Summary                      XML     11K 
 7: XML         XBRL Instance -- form8-k_htm                         XML     14K 
 8: EXCEL       IDEA Workbook of Financial Report Info              XLSX      8K 
 4: EX-101.LAB  XBRL Labels -- ocx-20230929_lab                      XML     96K 
 5: EX-101.PRE  XBRL Presentations -- ocx-20230929_pre               XML     64K 
 3: EX-101.SCH  XBRL Schema -- ocx-20230929                          XSD     12K 
10: JSON        XBRL Instance as JSON Data -- MetaLinks               25±    34K 
11: ZIP         XBRL Zipped Folder -- 0001493152-23-036351-xbrl      Zip     18K

‘EX-16.1’ — Letter re: a Change in Accountant

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Exhibit 16.1

October 5, 2023

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

We have read Oncocyte Corporation statements included under Item 4.01 of its Form 8-K dated October 5, 2023. We agree with the statements made in paragraphs one through four discussing Oncocyte Corporation’s relationship with WithumSmith+Brown, PC. We are not in a position to agree or disagree with other statements contained therein including the remediation of the material weakness related to the failure to design and maintain effective controls to address the initial application of complex accounting standards and accounting treatment of non-routine, unusual or complex events and transactions.

Very truly yours,

/s/ WithumSmith+Brown, PC

East Brunswick, New Jersey

Dates Referenced Herein

This ‘8-K’ Filing	Date	Other Filings

Filed on:	10/5/23	None on these Dates
For Period end:	9/29/23
		List all Filings

1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/16/24  Oncocyte Corp.                    10-K       12/31/23   87:30M                                    M2 Compliance LLC/FA

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Filing Submission 0001493152-23-036351 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)