Company: BNBX
Filing Date: 2025-12-22
Form Type: S-1/A
Source: 0001104659-25-123402
Chunk: 46

Company: BNB PLUS CORP.
Filing Date: 2025-12-22
Form: S-1/A
Chunk 46
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, has audited our consolidated financial statements at September 30, 2025 and Marcum LLP, independent
registered public accounting firm, has audited our consolidated financial statements at September 30, 2024. On January 24,
2025, Marcum LLP resigned as auditors of the Company and with the approval of the Audit Committee of the Board, CBIZ CPAs P.C. was engaged
as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2025. We have
incorporated by reference into this prospectus and in the registration statement our financial statements in reliance on CBIZ CPAs P.C.’s
report and on Marcum LLP’s report, which includes an explanatory paragraph as to the Company’s ability to continue as a going
concern, given on their respective authority as experts in accounting and auditing.

<div align='center'>Legal Matters</div>

Certain legal matters relating
to the issuance of the securities offered by this prospectus will be passed upon for us by McDermott Will & Schulte LLP, New
York, New York.

<div align='center'>Where you can find more information</div>

This prospectus is a part of the registration statement on Form S-1 we filed with the SEC under the Securities Act and does not contain all the information set forth in the registration statement. Whenever a reference is made in this prospectus to any of our contracts, agreements or other documents, the reference may not be complete and you should refer to the exhibits that are a part of the registration statement or the exhibits to the reports for a copy of such contract, agreement or other document. Because we are subject to the information and reporting requirements of the Exchange Act, we file or furnish, as applicable, annual, quarterly and current reports, proxy statements and other information with the SEC. The SEC also maintains a web site that contains reports, proxy and information statements and other information regarding companies, such as ours, that file documents electronically with the SEC. The website address is www.sec.gov. The information on the SEC’s website is not part of this prospectus, and any references to this website or any other website are inactive textual references only. Our Internet address is www.bnb.plus and www.adnas.com. The information found on our website is not part
of this prospectus and investors should not rely on any such information in deciding whether to invest.

<div align='center'>29

Incorporation of Certain Information by Reference</div