Company: INMB
Filing Date: 2025-05-09
Form Type: DEFR14A
Source: 0001213900-25-041516
Chunk: 5

Company: Inmune Bio, Inc.
Filing Date: 2025-05-09
Form: DEFR14A
Chunk 5
---

LLP to make reference to the subject matter of the disagreement in their reports on the financial statements for such years, or (2) “reportable
events” (as described in Item 304(a)(1)(v) of Regulation S-K).

We provided Marcum LLP with a copy of the above
disclosures and requested that Marcum LLP furnish us with a letter addressed to the SEC stating whether it agrees with the statements
made above and, if it does not agree, the respects in which it does not agree. A copy of Marcum LLP’s letter, dated May 7, 2025,
was attached as Exhibit 16.1 to our Current Report on Form 8-K filed with the SEC on May 7, 2025.

<div align='center'>3</div>

Approval of Appointment of CBIZ CPAs P.C. as Our New Independent Registered Public Accounting Firm

On May 7, 2025, with the approval of the Company’s
audit committee, CBIZ CPAs was engaged as the Company’s new independent registered public accounting firm for the fiscal year ending
December 31, 2025.

During the fiscal years ended December 31, 2024
and 2023, and through May 7, 2025, neither the Company nor anyone on its behalf consulted with CBIZ CPAs regarding (1) the application
of accounting principles to a specified transaction, completed or proposed, or the type of audit opinion that might be rendered on the
Company’s financial statements, and neither a written report nor oral advice was provided to the Company that CBIZ CPAs concluded
was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue,
or (2) 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 described in Item 304(a)(1)(v) of Regulation S-K).

Fees

The aggregate fees billed to us for professional
services by Marcum LLP rendered for the years ended December 31, 2024 and 2023, are set forth in the table below:

|                       | Fee Category |   |      For the 
   Year Ended 
 December 31, 
         2024 |     |   |      For the 
   Year Ended 
 December 31, 
         2023 |
|:----------------------|: