Item 4.01 Changes in Registrant's Certifying Accountant.

Effective February 1, 2022, Bannix Acquisition Corp.'s (the "Company") independent registered public accounting firm, Rotenberg Meril Solomon Bertiger & Guttilla, P.C. Certified Public Accountants ("Rotenberg"), combined with Marcum LLP. Rotenberg continued to operate as an independent registered public accounting firm as a wholly-owned subsidiary of Marcum LLP.

Rotenberg continued to serve as the Company's independent registered public accounting firm through July 26, 2022. On July 29, 2022, the Audit Committee of the Company approved the engagement of Marcum LLP to serve as the independent registered public accounting firm of the Company for the year ended December 31, 2022.

During the period January 21, 2021 (inception) through the date of this report, the Company did not consult Marcum LLP with respect to any of (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Company's financial statements; or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or an event of the type described in Item 304(a)(1)(v) of Regulation S-K.

Rotenberg's transition into Marcum has progressed and Rotenberg has formally resigned on July 26, 2022, as our independent registered public accounting firm and the services previously provided by Rotenberg will now be provided by Marcum LLP.

Rotenberg's report on our financial statements for the period from January 21, 2021 (inception) through December 31, 2021, and 2020 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to audit scope or accounting principles.

During the period from January 21, 2021 (inception) through December 31, 2021 and the subsequent interim period through March 31, 2022 (i) we did not have any disagreements with Rotenberg on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Rotenberg's satisfaction, would have caused them to make reference thereto in their reports on the Company's financial statements for such periods, and (ii) there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.





Exhibit No. Description

16.1 Letter to Securities and Exchange Commission from Rotenberg Meril Solomon

Bertinger & Guttilla, P.C., dated August 1, 2022.

104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

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