Company: CBLO
Filing Date: 2025-09-29
Form Type: 10-K
Source: 0001882781-25-000034
Chunk: 401

Company: C2 Blockchain, Inc.
Filing Date: 2025-09-29
Form: 10-K
Item: Item 7A
Chunk 401
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 any adverse opinions
or disclaimers of opinion and were not qualified or modified with respect to uncertainty, audit scope, or accounting principles, except
for an explanatory paragraph regarding the Company’s ability to continue as a going concern.

During
the fiscal years ended June 30, 2023, and June 30, 2022, and up to the termination date of May 3, 2024, there were no disagreements with
BF Borgers on any matters of accounting principles or practices, financial statement disclosures, or auditing scope or procedures that
would have required BF Borgers to reference such disagreements in its reports.

Additionally,
during these periods and through May 3, 2024, there were no “reportable events,” as defined in Item 304(a)(1)(iv) and Item
304(a)(1)(v) of Regulation S-K, except for the material weaknesses in internal control over financial reporting previously disclosed
in the Company’s Annual Report.

The
Company provided BF Borgers with a copy of the disclosure made herein in response to Item 304(a) of Regulation S-K. BF Borgers is not
currently permitted to appear or practice before the Securities and Exchange Commission (“SEC”), as noted in the SEC’s
Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC, issued on May
3, 2024. Accordingly, if BF Borgers does not furnish a letter to the SEC pursuant to Item 304(a)(3) of Regulation S-K stating whether
it agrees with the statements made herein, no further action will be taken by the Company.

On
May 9, 2024, the sole director approved the engagement of Michael Gillespie & Associates, PLLC (PCAOB ID: 6108) as the Company’s
independent registered public accounting firm, effective immediately. Michael Gillespie & Associates, PLLC has since conducted the
audit of the fiscal year ended June 30, 2024, performed reviews of interim quarterly financial reports, and, as of the date of this filing,
has completed the audit of the fiscal year ended June 30, 2025.

Item
9A Controls and Procedures.

Evaluation
of Disclosure Controls and Procedures 

We
maintain “disclosure controls and procedures,” as such term is defined in Rule 13a-15e and Rule 15d-15(e) under the Exchange
Act that are designed to ensure that