Item 4.01 Changes in Registrant’s Certifying Accountant. On July 20, 2026, after review and recommendation of the Audit Committee of the Board of Directors of the registrant (the “Company”), the Company appointed Rosenfield & Company, PLLC (“Rosenfield”) to replace Weinberg & Company, P.A.…
We were formed as a Wyoming corporation on November 8, 2019. We changed our domicile to Delaware on March 5, 2021. We are a vertically integrated manufacturing company for photonics-based industrial products and solutions and, since recently acquiring the assets of Control Micro Systems, Inc. (“CMS”), have now expanded the market for our laser products into the large, growing pharmaceutical manufacturing vertical, in what we believe is a recession-resistant sector with significant barriers to entry.
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Item 4.01Item 4.01 - Changes in Certifying Accountant
Item
4.01 Changes in Registrant’s Certifying Accountant.
On
July 20, 2026, after review and recommendation of the Audit Committee of the Board of Directors of the registrant (the “Company”),
the Company appointed Rosenfield & Company, PLLC (“Rosenfield”) to replace Weinberg & Company, P.A. (“Weinberg
& Company”) as the Company’s new independent registered public accounting firm for and with respect to the year ending
December 31, 2026.
In
connection with Weinberg & Company’s audit during the year ended December 31, 2025 and through the date of the Audit Committee’s
action appointing Rosenfield, there were no (i) disagreements with Weinberg & Company on any matter of accounting principles or practices,
financial statement disclosures or procedures, which disagreements if not resolved to Weinberg & Company’s satisfaction would
have caused Weinberg & Company to make reference to the subject matter of the disagreement in connection with its report on the Company’s
consolidated financial statements and review of the Company’s consolidated financial statements, or (ii) reportable events as defined
in Item 304(a)(1)(v) of Regulation S-K.
During
the Company’s two most recently completed fiscal years and through the date of the Company’s appointment of Rosenfield, the
Company did not consult with Rosenfield regarding: (i) the application of accounting principles to a specific completed or contemplated
transaction, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and no written
or oral advice was provided by Rosenfield that was an important factor considered by the Company in reaching a decision as to accounting,
auditing or financial reporting issues, or (ii) any matter that was either the subject of a disagreement or event, as set forth in Item
304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K.
Weinberg
& Company’s audit report on the Company’s consolidated financial statements as of and for the year ended December 31,
2025, did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope
or accounting principles, except that the report contained an explanatory paragraph regarding substantial doubt about the Company’s
ability to continue as a going concern.
The
Company, on July 23, 2026, has provided Weinberg & Company with a copy of the disclosures made by the Company in response to this
Item 4.01 and has requested that Weinberg & Company furnish the Company with a letter addressed to the SEC stating whether it agrees
with the statements made by the registrant in response to this Item 304(a) and, if not, stating the respects in which it does not agree.
The letter Weinberg & Company agreeing with the statements made in response to Item 304(a) is set forth in Exhibit 16.1 to this Current
Report on Form 8-K.