Metal Sky Star Acquisition Corp

Item 4.01. Changes in Registrant’s Certifying Accountant. (a) Dismissal of Independent Registered Public Accounting Firm. On September 4, 2026, Metal Sky Star Acquisition Corporation (the “Company”) notified UHY LLP (“UHY”) that UHY would be dismissed as the Company’s independent registered public accounting firm. The Audit Committee of the Board of Directors of the Company (the “Audit Committee”) approved the decision to dismiss UHY, which will become effective on September 4, 2026. The audit reports of UHY on the Company’s financial statements as of and for the fiscal years ended December 31, 2025 and 2024, did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that UHY’s audit reports on the Company’s consolidated financial statements for the fiscal year ended December 31, 2025 and 2024, included explanatory paragraphs relating to substantial doubt about the Company’s ability to continue as a going concern. During the Company’s two most recent fiscal years ended December 31, 2025 and 2024, and through September 4, 2026, the Company has not had any disagreement with UHY on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreement, if not resolved to UHY’s satisfaction, would have caused UHY to make reference to the subject matter of the disagreement in its reports on the Company’s financial statements. In addition, during the Company’s two most recent fiscal years ended December 31, 2025 and 2024, and through September 4, 2026, there were no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K, other than the material weaknesses in the Company’s internal control over financial reporting described in Part II, Item 9A of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 and 2025. The Audit Committee has discussed the subject matter of these reportable events with UHY. The Company has authorized UHY to respond fully to the inquiries of any successor independent registered public accounting firm of the Company concerning the subject matter of the reportable events. The Company provided UHY with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”) and requested that UHY furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements in this Item 4.01(a). A copy of UHY’s letter, dated September 15, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K. (b) New Independent Registered Public Accounting Firm. As of the filing date of this Form 8-K, the Company has not engaged a new independent accounting firm for the fiscal year ending December 31, 2026. At such time as a new independent accounting firm is engaged, the Company will file a Form 8-K disclosing such appointment.