Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related


            Audit Report or Completed Interim Review.

On January 8, 2022, the audit committee of the board of directors of Americas Technology Acquisition Corp. (the "Company") concluded, after discussion with the Company's management, that (i) the Company's audited balance sheet as of December 17, 2020 filed as Exhibit 99.1 to the Company's Current Report on Form 8-K filed with the Securities and Exchange Commission (the "SEC") on December 23, 2020, (ii) the Company's audited financial statements as of December 31, 2020 contained in the Company's Annual Report on Form 10-K filed with the SEC on March 31, 2021, (iii) the Company's unaudited financial statements as of March 31, 2021 contained in the Company's Current Report on Form 10-Q filed with the SEC on July 8, 2021, (iv) the Company's unaudited financial statements as of June 30, 2021 contained in the Company's Current Report on Form 10-Q filed with the SEC on August 12, 2021 and (v) the Company's unaudited financial statements as of September 30, 2021 contained in the Company's Current Report on Form 10-Q filed with the SEC on November 16, 2021 should no longer be relied upon due to the reclassification of all of the Company's ordinary shares as temporary equity.

In light of the above, the Company's Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design and operation of the Company's disclosure controls and procedures. Based upon their evaluation, the Company's Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures were not effective during the period of time the error described above persisted, due to a material weakness in internal controls over financial reporting in analyzing complex financial instruments. In light of this material weakness, the Company performed additional analysis as deemed necessary to ensure that the Company's unaudited interim financial statements were prepared in accordance with U.S. generally accepted accounting principles. The Company will reflect the restatements of the Company's financial statements identified above in Note 2 of the financial statements to be included in the Company's Annual Report on Form 10-K/A for the year ended December 31, 2020 and the Company's Quarterly Report on Form 10-Q/A for the quarterly periods ended March 31, 2021, June 30, 2021 and September 30, 2021, and accordingly, management believes that the financial statements to be included in such reports will present fairly in all material respects the Company's financial position, results of operations and cash flows for the periods presented.

The Company has discussed the matters disclosed in this Current Report on Form 8-K with its independent registered public accounting firm, WithumSmith+Brown, PC.

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