Item 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing.

The common stock and warrants of Polished.com Inc. (the "Company") are listed on NYSE American LLC ("NYSE American"). Under Section 704 of the NYSE American Company Guide (the "Company Guide"), the Company was required to hold an annual meeting of its stockholders for its fiscal year ended December 31, 2021 by December 31, 2022.

On January 3, 2023, 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 19, 2023, as indicated in the Definitive Proxy Statement on Schedule 14A the Company filed with the Securities Exchange Commission on December 19, 2022.




Item 8.01 Other Events.


On January 9, 2023, in accordance with Section 402(g) of the Company Guide, the Company issued a press release discussing the matters disclosed in Item 3.01 above. A copy of the press release is included herewith as Exhibit 99.1, which is incorporated by reference into this Item 8.01.

Item 9.01 Financial Statements and Exhibits.





(d) Exhibits



Exhibit
 Number    Description
  99.1       Press Release dated January 9, 2023, issued by Polished.com Inc.

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




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