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): January ~~June 7~~4, ~~2021~~2024

~~Presidential~~PRESIDENTIAL ~~Realty~~REALTY ~~Corporation~~CORPORATION

(Exact name of registrant as specified in its charter)

Delaware	1-8594	13-1954619
(State or other jurisdiction	(Commission File Number)	(I.R.S. Employer
of incorporation)		Identification Number)

530 Seventh Avenue, Suite 407, New York, NY		10018
530 Seventh Ave., Suite 407 New York, NY		10018
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (914) 948-1300

~~1430 Broadway, Suite 503, New York, NY 10018~~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:

☐

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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. ☐

Securities registered pursuant to Section 12(b) of the act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered

Item 4.01. Change in Registrant’s Certifying Accountant.

On December ~~June 7~~18, ~~2021~~2023, Presidential Realty Corporation (the “Company”), ~~engaged~~finalized discussions with its independent registered public accounting firm, Baker Tilly US, LLP (“Baker Tilly”) tothat ~~serve~~it aswas resigning its engagement with the Company’s ~~independent~~due ~~registered~~to ~~public~~staffing ~~accounting~~constraints ~~firm~~within Baker Tilly. On January 4, 2024 Baker Tilly ~~had~~sent ~~previously~~a ~~served~~letter asnotifying the SEC of its resignation and indicating that the Company’s ~~independent~~has ~~registered~~provided ~~public~~Baker ~~accountant~~Tilly ~~until~~with ita ~~resigned~~ copy of the disclosure contained in this Current Report on ~~March~~Form ~~27,~~8-K. ~~2018~~A copy of this letter is filed as Exhibit 16.1 to this Current Report on Form 8-k.

~~Baker Tilly’s last report on the Company’s~~The ~~financial~~Company ~~statements~~is ~~for~~in the ~~fiscal~~process ~~years ended December 31, 2016 and 2015 contained no adverse opinion or disclaimer~~ of ~~opinion,~~selecting ~~and were~~a ~~not~~new ~~qualified~~independent orregistered ~~modified~~public ~~as to uncertainty, audit scope or~~ accounting ~~principles,~~public ~~other than to state that there is substantial doubt about the Company’s ability to continue as a going concern~~firm.

~~During~~Baker Tilly’s report on the Company’s financial statements for the fiscal years ended December 31, ~~2016~~2022 and ~~2015~~2021 ~~there~~contained ~~were: i)~~ no ~~“disagreements” (within the meaning of Item 304(a) of Regulation S-K) with Baker~~adverse ~~Tilly~~opinion onor ~~any~~disclaimer ~~matter~~ of ~~accounting principles or practices~~opinion, ~~financial~~and ~~statement~~were ~~disclosure,~~not orqualified ~~auditing scope~~ or ~~procedure~~modified ~~which~~as ~~disagreements, if not resolved~~ to ~~Baker Tilly’s satisfaction~~uncertainty, ~~would~~audit ~~have~~scope ~~caused~~or itaccounting to make reference to the subject matter of the disagreement in connection with its reports on the financial statements of the Company; and (ii) no “reportable events” (as such term is defined in Item 304(a)(1)(v) of Regulation S-K)principles.

~~The~~During the Company’s ~~has~~fiscal ~~provided~~years ~~Baker~~ended ~~Tilly~~December ~~with~~31, a2022 ~~copy of~~and 2021 and the ~~disclosure~~subsequent ~~contained~~interim inperiod through the date of this Current Report on Form 8-K, ~~and~~there ~~requested~~were ~~Baker~~no ~~Tilly~~i) to“disagreements” ~~furnish~~(within the meaning of Item 304(a) ~~letter~~of ~~addressed~~Regulation toS-K) ~~the~~with ~~Securities~~Baker Tilly ~~and~~on ~~Exchange~~any ~~Commission~~matter ~~stating~~of ~~whether~~accounting itprinciples ~~agrees~~or ~~with~~practices, ~~the~~financial ~~above~~statement ~~statements~~disclosure, ~~made~~or byauditing ~~the~~scope ~~Company~~or ~~herein~~procedure ~~and,~~which disagreements, if not resolved to Baker Tilly’s satisfaction, ~~stating~~would have caused it to make reference to the ~~respects~~subject matter of the disagreement in ~~which~~connection itwith ~~does~~its ~~not~~reports ~~agree.~~on Athe ~~copy~~financial statements of ~~this~~the ~~letter~~Company; isand ~~filed~~(ii) “reportable events” (as ~~Exhibit~~such ~~16.1~~term tois defined ~~this~~in ~~Current~~Item ~~Report~~304(a)(1)(v) onof ~~Form~~Regulation 8S-kK).

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.		Description
16.1		Letter of Baker Tilly US, LLP
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 hereunto duly authorized.

	PRESIDENTIAL REALTY CORPORATION
Date: September 20, 2021	By:	/s/ Nickolas Jekogian
Date: January 4, 2024	By:	/s/ Nickolas Jekogian
		CEO

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