Auditor Change

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 28, 2023     Pineapple Energy Inc.   (Exact name of Registrant as Specified in its Charter)     Minnesota   (State Or Other Jurisdiction Of Incorporation)   001-31588   41-0957999 (Commission File Number)   (I.R.S. Employer Identification No.)   10900 Red Circle Drive Minnetonka , MN   55343 (Address of Principal Executive Offices)   (Zip Code)   (952) 996-1674   Registrant’s Telephone Number, Including Area Code     Securities registered pursuant to Section 12(b) of the Act   Title of Each Class Trading Symbol Name of each exchange on which registered Common Stock, par value, $.05 per share PEGY The Nasdaq Stock Market, LLC   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 Instruction A.2. below):     ☐ Written communications pursuant to Rule 425 under the Securities Act     ☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act     ☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act     ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act   Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).   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. Change in Registrant's Certifying Accountant     On April 28, 2023, Pineapple Energy Inc. (the “Company”) received notice that its independent accountant, Baker Tilly US, LLP (“Baker Tilly”), was resigning as the Company’s independent registered public accounting firm, effective April 28, 2023. However, Baker Tilly has been engaged by the Company to complete the review of the Company’s unaudited condensed consolidated financial statements for the fiscal quarter ended March 31, 2023.   Baker Tilly audited the consolidated financial statements of the Company for the fiscal years ended December 31, 2022 and 2021. The reports of Baker Tilly on such financial statements did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that in its report on the financial statements for the fiscal year ended December 31, 2022, Baker Tilly included a paragraph regarding the existence of substantial doubt about the Company’s ability to continue as a going concern.   In connection with the reports of Baker Tilly on the Company's consolidated financial statements for the fiscal years ended December 31, 2022 and December 31, 2021 and the subsequent interim period through the date of this Current Report on Form 8-K (this "Report") there were: (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K under the Securities and Exchange Act of 1934, as amended (the "Exchange Act")) between the Company and Baker Tilly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Baker Tilly's satisfaction, would have caused Baker Tilly to make reference to the subject matter of the disagreement in connection with its reports; and (ii) no "reportable event" (as described in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act).   Pursuant to Item 304(a)(3) of Regulation S-K, the Company provided Baker Tilly with a copy of the disclosures it is making in this Report and requested that Baker Tilly furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of Baker Tilly's letter dated May 2, 2023 is attached as Exhibit 16.1 to this report.   Item 9.01. Financial Statements and Exhibits.       Exhibit No. Description       16.1 Letter from Baker Tilly US, LLP, dated May 2, 2023 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, thereunto duly authorized.     PINEAPPLE ENERGY INC.       By: /s/ Kyle J. Udseth     Kyle J. Udseth, Chief Executive Officer       Date: May 3, 2023