fat Brands Inc.0001705012FALSE00017050122023-06-272023-06-270001705012fat:ClassACommonStockMember2023-06-272023-06-270001705012fat:ClassBCommonStockMember2023-06-272023-06-270001705012fat:SeriesBCumulativePreferredStockMember2023-06-272023-06-270001705012fat:WarrantsToPurchaseCommonStockMember2023-06-272023-06-27

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): June 27, 2023
FAT Brands Inc.
(Exact name of Registrant as Specified in Its Charter)
Delaware001-3825082-1302696
(State or Other Jurisdiction
of Incorporation)
(Commission
File Number)
(IRS Employer
Identification No.)
9720 Wilshire Blvd., Suite 500
Beverly Hills, CA
(Address of Principal Executive Offices)
90212
(Zip Code)
Registrant’s Telephone Number, Including Area Code: (310) 319-1850
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 (see General Instructions A.2. below):
oWritten communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
oSoliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
oPre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
oPre-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 classTrading Symbol(s)Name of each exchange on which registered
Class A Common Stock, par value $0.0001 per shareFATThe Nasdaq Stock Market LLC
Class B Common Stock, par value $0.0001 per shareFATBBThe Nasdaq Stock Market LLC
Series B Cumulative Preferred Stock, par value $0.0001 per shareFATBPThe Nasdaq Stock Market LLC
Warrants to purchase Class A Common StockFATBWThe Nasdaq Stock Market LLC
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.

Effective as of June 27, 2023, (the “Effective Date”), FAT Brands Inc. (the “Company”) engaged Macias Gini & O’Connell, LLP (“MGO”) to serve as the Company’s new independent registered public accounting firm effective as of the same date. The decision to engage MGO was also approved by the Audit Committee of the Company’s board of directors.

During the two most recent fiscal years and any subsequent interim period through the Effective Date, neither the Company nor anyone on its behalf consulted with MGO regarding: (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on its financial statements by MGO, and neither a written report or oral advice was provided to the Company by MGO that MGO concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issues; or (iii) any other matter that was the subject of a “disagreement” or “reportable event” (as such terms are described in Items 304(a)(1)(iv) and (v), respectively, of Regulation S-K) between the Company and its former independent registered public accounting firm, Baker Tilly US, LLP.


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.
FAT Brands Inc.
Date: June 30, 2023/s/ Kenneth J. Kuick
Kenneth J. Kuick
Chief Financial Officer

v3.23.2
Cover
Jun. 27, 2023
Document Information [Line Items]  
Document Type 8-K
Document Period End Date Jun. 27, 2023
Entity Registrant Name fat Brands Inc.
Entity Incorporation, State or Country Code DE
Entity File Number 001-38250
Entity Tax Identification Number 82-1302696
Entity Address, Address Line One 9720 Wilshire Blvd.
Entity Address, Address Line Two Suite 500
Entity Address, City or Town Beverly Hills
Entity Address, State or Province CA
Entity Address, Postal Zip Code 90212
City Area Code 310
Local Phone Number 319-1850
Written Communications false
Soliciting Material false
Pre-commencement Tender Offer false
Pre-commencement Issuer Tender Offer false
Entity Emerging Growth Company false
Entity Central Index Key 0001705012
Amendment Flag false
Class A Common Stock  
Document Information [Line Items]  
Title of 12(b) Security Class A Common Stock, par value $0.0001 per share
Trading Symbol FAT
Security Exchange Name NASDAQ
Class B Common Stock  
Document Information [Line Items]  
Title of 12(b) Security Class B Common Stock, par value $0.0001 per share
Trading Symbol FATBB
Security Exchange Name NASDAQ
Series B Cumulative Preferred Stock  
Document Information [Line Items]  
Title of 12(b) Security Series B Cumulative Preferred Stock, par value $0.0001 per share
Trading Symbol FATBP
Security Exchange Name NASDAQ
Warrants to Purchase Common Stock  
Document Information [Line Items]  
Title of 12(b) Security Warrants to purchase Class A Common Stock
Trading Symbol FATBW
Security Exchange Name NASDAQ
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