0001043000FALSE00010430002024-07-032024-07-03

Date of Report (Date of earliest event reported) July 3, 2024

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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):

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: 

(b) Engagement of New Independent Registered Public Accounting Firm

On July 3, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Sonida Senior Living, Inc., a Delaware corporation (the “Company”) approved the engagement of BDO USA, P.C. (“BDO”), effective July 3, 2024, as its independent registered public accounting firm for the fiscal year ending December 31, 2024. BDO will audit the Company's financial statements for the fiscal year ending December 31, 2024 and will conduct reviews of the Company's unaudited quarterly financial statements beginning with the quarterly period ending June 30, 2024.

During the Company’s two most recent fiscal years ended December 31, 2023 and December 31, 2022 and the subsequent interim periods prior to the engagement of BDO, neither the Company, nor anyone on the Company’s behalf consulted with BDO regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written report or oral advice was provided to the Company that BDO concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement or reportable event as defined in Regulation S-K, Item 304(a)(1)(iv) and Item 304(a)(1)(v), respectively.

Item 9.01    Financial Statements and Exhibits.

(d)Exhibits.

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.