Private Placement, Change in Certifying Accountants (Form 8-K)

The disclosure regarding the securities to be sold and issued under the Agreements set forth under Item 1.01 of this report is incorporated by reference under this Item 3.02. The securities described above under Item 1.01 have not been registered under the Securities Act of 1933, as amended ("Securities Act"), or any state securities laws. The Company is relying on the exemption from the registration requirements of the Securities Act by virtue of Section 4(a)(2) thereof.

(a) Dismissal of Independent Registered Public Accounting Firm

On April 2, 2026, the Company dismissed HTL International, LLC ("HTL") as the Company's independent registered public accounting firm. This decision was recommended and approved by the Audit Committee of the Company and thereafter, approved by the Board of Directors of the Company.

HTL did not issue any reports on the financial statements of the Company during the period it served as the Company's independent registered public accounting firm. During the Company's two most recent fiscal years and through the subsequent interim period up to and including the date of HTL's dismissal, and specifically during the Company's engagement of HTL in 2025, there were no disagreements between the Company and HTL on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to HTL's satisfaction, would have caused HTL to make reference to the matter in its reports. There were no "reportable events," as that term is described in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided HTL with a copy of the foregoing disclosures it is making in this Current Report on Form 8-K prior to its filing. HTL has furnished a letter addressed to the Securities and Exchange Commission stating that it agrees with the statements made herein. The Company has filed such letter as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Engagement of New Independent Registered Public Accounting Firm

On March 30, 2026, the Company engaged KG CPA LLP ("KG") as its new independent registered public accountant. This decision was recommended by the Audit Committee of the Company and thereafter approved by the Board of Directors of the Company.

During the Company's two most recent fiscal years and through the date of engagement, neither the Company nor anyone on its behalf consulted with KG regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and no written or oral advice was provided to the Company that KG concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).