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  "documentTitle": "Lightspeed Commerce, Inc. (LSPD)",
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  "authorName": "Spruce Point Capital Management",
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      "text": "We observe that LSPD changed audit partners from Mr. Popliger, an expert in technology, to Mr. Simcoe who specializes in Entertainment, Media & Communications. Why was this change made ahead of a period substantial acquisitive growth by LSPD and right after its IPO? Recall, we also observe material changes to customer reporting and GTV ahead of the IPO that would have been covered under Mr. Popliger's engagement period.",
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      "text": "Source: FY 2020 Annual Report",
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