Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant

Termination of Independent Registered Public Accounting Firm

Basanite, Inc . (the "Company") since November of 2025 has not had any communications with Hudgens CPA, PLLC, its Independent Registered Public Accounting Firm. The Company has discovered that Hudgens CPA, PLLC as of November 2025 and December 2025 has withdrawn from the PCAOB and has failed to notify the Company of its withdrawal and ceasing operations. Accordingly, on June 2, 2026, the Company's Board terminated the services of Hudgens CPA, PLLC.

Hudgens' reports on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2024 and December 31, 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended December 31, 2024 and December 31, 2023 and the subsequent interim period through June 2, 2026, (i) there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and Hudgens CPA, PLLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to Hudgens' satisfaction, would have caused Hudgens CPA, PLLC to make reference to the subject matter of any such disagreement in connection with its reports for such years and interim period, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company provided Hudgens with a copy of the above disclosures and requested that Hudgens furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein