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): ~~December~~January 65, ~~2023~~2024

POLISHED.COM INC.

(Exact name of registrant as specified in its charter)

Delaware		001-39418		83-3713938
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

1870 Bath Avenue, Brooklyn, NY 11214

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (800) 299-9470

(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 CFR230.425)

☒	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR240.14a-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))

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

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common Stock, $0.0001 par value per share		POL		NYSE American LLC

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. ☐

Item 53.0201 ~~Departure~~Notice of ~~Directors~~Delisting or ~~Certain~~Failure ~~Officers;~~to ~~Election~~Satisfy ofa ~~Directors;~~Continued ~~Appointment~~Listing ofRule ~~Certain~~or ~~Officers~~Standard; ~~Compensatory~~Transfer ~~Arrangements~~ of ~~Certain Officers~~Listing.

OnThe ~~December~~shares 6,of ~~2023,~~common stock ~~Alan~~of ~~P. Shor notified~~ Polished.com Inc. (the “Company”) ~~that~~are helisted ~~would~~on ~~not~~NYSE ~~stand~~American ~~for~~LLC ~~re-election~~(“NYSE asAmerican”). aUnder ~~director~~Section at704 ~~the~~of ~~Company’s~~the ~~2023~~NYSE ~~Annual~~American ~~Meeting~~Company ofGuide ~~Stockholders~~ (the “~~Annual~~Company ~~Meeting~~Guide”)., ~~Mr.~~the ~~Shor~~Company ~~advised~~was ~~the~~required ~~Company~~to ~~that~~hold ~~his~~an ~~decision~~annual ~~was~~meeting ~~not~~of its stockholders ~~the~~for ~~result~~its offiscal ~~any~~year ~~disagreement~~ended ~~with~~December ~~the~~31, ~~Company~~2022 by December 31, 2023.

On January 5, 2024, NYSE American sent the Company a letter stating that the Company was not in compliance with Section 704 of the Company Guide.

The Company plans to hold an annual meeting of stockholders on January 30, 2024, as indicated in the Definitive Proxy Statement on Schedule 14A the Company filed with the Securities Exchange Commission on December 26, 2023.

Item 8.01 Other Events.

On ~~December~~January 65, ~~2023~~2024, ~~the~~ ~~Company’s~~in ~~board~~accordance with ofSection ~~directors resolved to~~ 402(ig) ~~reduce~~of the ~~authorized~~Company ~~number~~Guide, ~~of directors of~~ the Company ~~from~~issued ~~nine~~a topress ~~eight,~~release ~~effective immediately~~discussing ~~prior to~~ the ~~Annual~~matters ~~Meeting~~disclosed ~~and~~in ~~(ii)~~Item ~~nominate Ellery W~~3.01 ~~Roberts, Ellette A~~above. A ~~Anderson,~~copy ~~Clark~~of R.the ~~Crosnoe,~~press ~~Glyn~~release C.is ~~Milburn,~~included ~~G. Alan~~herewith ~~Shaw,~~as ~~Edward~~Exhibit J99. ~~Tobin~~1, ~~James~~which M.is ~~Schneider~~incorporated ~~and~~by ~~Houman~~reference ~~Akhavan~~into ~~for~~this ~~election~~Item ~~as directors at the Annual Meeting~~8.01.

~~Forward-Looking~~Item 9.01 Financial Statements and Exhibits.

~~This~~(d) Current Report on Form 8-K contains “forward-looking statements” that are subject to substantial risks and uncertainties. All statements, other than statements of historical fact, contained in this Current Report on Form 8-K are forward-looking statements. Forward-looking statements contained in this Current Report on Form 8-K may be identified by the use of words such as “anticipate,” “believe,” “contemplate,” “could,” “estimate,” “expect,” “intend,” “seek,” “may,” “might,” “plan,” “potential,” “predict,” “project,” “target,” “aim,” “should,” “will”, “would,” or the negative of these words or other similar expressions, although not all forward-looking statements contain these words. Forward-looking statements are based on the Company’s current expectations and are subject to inherent uncertainties, risks and assumptions that are difficult to predict. Further, certain forward-looking statements are based on assumptions as to future events that may not prove to be accurate. You should not place undue reliance on forward-looking statements because they involve known and unknown risks, uncertainties and other factors, which are, in some cases, beyond the Company’s control and which could materially affect results. Factors that may cause actual results to differ materially from current expectations include, among other things, those described more fully in the section titled “Risk Factors” of the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 and the Company’s other reports filed with the U.S. Securities and Exchange Commission. Forward-looking statements contained in this announcement are made as of this date, and the Company undertakes no duty to update such information except as required under applicable law.Exhibits

Exhibit Number		Description
99.1		Press Release dated January 5, 2024, issued by Polished.com Inc.

104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

~~SIGNATURES~~1

~~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.~~SIGNATURES

~~By:~~Pursuant to ~~/s/~~the ~~Robert~~requirements D.of ~~Barry~~the ~~Name:~~Securities ~~Robert~~Exchange D.Act ~~Barry~~of ~~Title:~~1934, ~~Interim~~the ~~Chief~~registrant ~~Financial~~has ~~Officer~~duly ~~and~~caused ~~Secretary~~this report to be signed on its behalf by the undersigned hereunto duly authorized.

~~Dated~~POLISHED.COM INC. By: ~~December~~ 7,/s/ ~~2023~~J.E. “Rick” Bunka Name: J.E. “Rick” Bunka Title: Interim Chief Executive Officer

2Dated: January 5, 2024

Filing Compare · Polished.com Inc.