RETINALGENIX TECHNOLOGIES INC

Item 4.01 Changes in Registrant’s Certifying Accountant. (a) Resignation of Independent Registered Public Accounting Firm On July 13, 2026, RetinalGenix Technologies Inc. (the “Company”) received written notice from Liebman Hymowitz, LLP (“LH”) that LH will be resigning as the Company’s independent registered public accounting firm, effective July 13, 2026. LH’s audit report on the Company’s consolidated financial statements for the year ended December 31, 2025 and December 31, 2024 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting principles, except that such report included an explanatory paragraph regarding substantial doubt about the Company’s ability to continue as a going concern. During the years ended December 31, 2025 and December 31, 2024, and the subsequent interim period through July 13, 2026, there were no disagreements with LH on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to LH’s satisfaction, would have caused LH to make reference to the subject matter of the disagreements in connection with its report. During the years ended December 31, 2025 and December 31, 2024, and the subsequent interim period through July 13, 2026, there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K, except as previously disclosed in the Company’s filings with the Securities and Exchange Commission, including matters related to the Company’s internal control over financial reporting and disclosure controls and procedures. The Company has provided LH with a copy of the disclosures contained in this Current Report on Form 8-K and has requested that LH furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether LH agrees with the statements made herein. A copy of LH’s letter will be filed as Exhibit 16.1 to this Current Report on Form 8-K or by amendment when received. (b) Appointment of New Independent Registered Public Accounting Firm On July 15, 2026, the Company engaged Vilki & Co., Charted Accountants (“Vilki & Co.”) as the Company’s independent registered public accounting firm for the year ending December 31, 2026, effective immediately. During the years ended December 31, 2025 and 2024 and the subsequent interim period from January 1, 2026 through July 14, 2026, neither the Company nor anyone on its behalf consulted with Vilki & Co. regarding: (i) the application of accounting principles to any specified transaction, either completed or proposed or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Vilki & Co. 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 defined in Item 304(a)(1)(v) of Regulation S-K. -2-