Change in Certifying Accountants (Form 8-K)

Item 4.01. Changes in Registrant's Certifying Accountant.

On June 22, 2026, Stephano Slack LLC ("Stephano Slack") notified Ludwig Enterprises, Inc. (the "Company") that it would cease serving as the Company's independent registered public accounting firm, effective June 22, 2026. Accordingly, Stephano Slack resigned as the Company's independent registered public accounting firm.

The Board of Directors of the Company acknowledged Stephano Slack's resignation and approved the change in the Company's independent registered public accounting firm.

Stephano Slack's report on the Company's consolidated financial statements for the fiscal year ended December 31, 2025 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to audit scope or accounting principles. The report contained an explanatory paragraph expressing substantial doubt about the Company's ability to continue as a going concern.

During the period from April 18, 2025, when Stephano Slack was appointed as the Company's independent registered public accounting firm, through June 22, 2026, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Stephano Slack on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Stephano Slack's satisfaction, would have caused Stephano Slack to make reference to the subject matter of the disagreement in connection with its report on the Company's financial statements.

During the same period, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.

As of the date of this Current Report on Form 8-K, the Company has not engaged a successor independent registered public accounting firm.

The Company provided Stephano Slack with a copy of the disclosures set forth in this Item 4.01 and requested that Stephano Slack furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree. Stephano Slack has provided the requested letter, which is filed as Exhibit 16.1 to this Current Report on Form 8-K.