Company: XTIA
Filing Date: 2025-03-27
Form Type: 8-K
Source: 0001013762-25-003029
Chunk: 4

Company: XTI Aerospace, Inc.
Filing Date: 2025-03-27
Form: 8-K
Item: Item 4.01
Chunk 4
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’s behalf consulted with CBIZ regarding (i) the application of accounting principles to a specific completed
or contemplated transaction or regarding the type of audit opinions that might be rendered by CBIZ on the Company’s consolidated
financial statements, and CBIZ did not provide any written or oral advice that was an important factor considered by the Company in reaching
a decision as to any such 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 and the related instructions), or a reportable event (as defined in Item 304(a)(1)(v)
of Regulation S-K).

The Company provided Marcum
with a copy of this Current Report on Form 8-K prior to its filing with the U. S. Securities and Exchange Commission (the “ SEC”)
and requested that Marcum furnish the Company with a letter addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating
whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter,
dated March 27, 2025, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits.