Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Resignation of Independent Registered Public Accounting Firm
On April 12, 2023, Citrin Cooperman & Company, LLP ("Citrin") resigned as the
independent registered public accounting firm of Genesis Growth Tech Acquisition
Corp. (the "Company") effectively immediately.
Citrin audited the Company's financial statements as of December 31, 2021, and
for the period from March 17, 2021 (inception) through December 31, 2021. The
report of Citrin on such financial statements contained an explanatory paragraph
which noted that there was substantial doubt as to the Company's ability to
continue as a going concern. The report of Citrin on such financial statements
of the Company did not contain any adverse opinion or disclaimer of opinion and
was not qualified or modified as to uncertainty, audit scope or accounting
principles, except for the going concern matter.
During the period from March 17, 2021 (inception) through December 31, 2021, and
through the interim period ended September 30, 2022, and through April 12, 2023,
there were no disagreements between the Company and Citrin on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
Citrin, would have caused Citrin to make reference to the subject matter of the
disagreements in connection with its audit report on the Company's financial
statements.
During the period from March 17, 2021 (inception) through December 31, 2021, and
the interim period ended September 30, 2022, and through April 12, 2023, Citrin
did not advise the Company of any reportable events specified in Item
304(a)(1)(v) of Regulation S-K with respect to the Company, except for the
material weakness in the Company's internal control over financial reporting
previously disclosed in the Company's Form 10-Q/A (Amendment No. 1) for the
quarterly period ended June 30, 2022 and Form 10-Q for the quarterly period
ended September 30, 2022. Management identified a material weakness in the
Company's internal control over financial reporting relating to their controls
around the approval process of the Company's financial statements which was not
effectively designed and maintained. The Audit Committee has discussed the
material weakness with Citrin.
The Company provided Citrin with the disclosure under Item 4.01 of this Current
Report on Form 8-K prior to filing it with the SEC and requested Citrin to
furnish to the Company a letter addressed to the SEC stating whether it agrees
with the statements made in this Item 4.01. A copy of Citrin's letter, dated
April 17, 2023, is attached as Exhibit 16.1 to this Current Report on Form 8-K.
(b) New Independent Registered Public Accounting Firm
On April 14, 2023, MaloneBailey, LLP ("MaloneBailey") was engaged as the
Company's independent registered public accounting firm for the audit of the
Company's annual report on Form 10-K for the year ended December 31, 2022.
During the Company's fiscal year ended December 31, 2022 and the period from
March 17, 2021 (inception) through December 31, 2021 and the subsequent interim
period through April 14, 2023, MaloneBailey was not consulted on any matters
identified within Item 304(a)(2) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. Description
16.1 Letter of Citrin Cooperman & Company, LLP dated April 17, 2023
104 Cover Page Interactive Data File (embedded within the Inline XBRL document).
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GENESIS GROWTH TECH ACQUISITION CORP. 
