Item 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On February 28, 2023, management and the Chairman of the Audit Committee of the
Board of Managers of TriLinc Global Impact Fund, LLC (the "Company") attended a
videoconference call with RSM US LLP ("RSM"). RSM informed the Company that it
resigned as the Company's independent registered public accounting firm,
effective immediately. The Company is currently in the process of selecting a
successor independent registered public accounting firm and will disclose its
engagement of a new independent registered public accounting firm once the
selection process has been completed, as required by the rules and regulations
of the U.S. Securities and Exchange Commission ("SEC").
RSM had not been engaged as the Company's independent registered public
accounting firm for the years ended December 31, 2021 and 2020 and therefore did
not issue any reports in accordance therewith. During the Company's two most
recent fiscal years ended December 31, 2022 and 2021, and the subsequent interim
period through February 28, 2023, there were no "disagreements" (within the
meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
with RSM 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 RSM, would have caused RSM to make reference
thereto in its reports. Also during this same period, there were no "reportable
events" (within the meaning of Item 304(a)(1)(v) of Regulation S-K and the
related instructions) that occurred or were identified.
The Company provided RSM with the disclosure under Item 4.01 of this Current
Report on Form 8-K prior to filing it with the SEC and requested RSM 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 RSM's letter, dated March 6, 2023,
is attached as Exhibit 16.1 to this Current Report on Form 8-K.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
(d) Exhibits
Exhibit
Number Description
16.1 Letter of RSM US LLP, dated March 6, 2023
104 Cover Page Interactive Data File (embedded within the Inline XBRL document)
Forward-Looking Statements
This Current Report on Form 8-K contains forward-looking statements (including,
without limitation, statements concerning the appointment of a successor
independent registered public accounting firm) that are based on the Company's
current expectations, plans, estimates, assumptions, and beliefs that involve
numerous risks and uncertainties, including without limitation, those risks set
forth in the "Risk Factors" section of the Company's most recent Annual Report
on Form 10-K, as amended or supplemented by the Company's other filing with the
Securities and Exchange Commission. Although these forward-looking statements
reflect management's belief as to future events, actual events could differ
materially from those expressed or implied in these forward-looking statements.
To the extent that the Company's assumptions differ from actual results, the
Company's ability to meet such forward-looking statements may be significantly
hindered. You are cautioned not to place undue reliance on any forward-looking
statements. The Company cannot assure you that it will attain its investment
objectives.
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