Company: SWAGW
Filing Date: 2025-07-11
Form Type: DEF 14A
Source: 0001213900-25-062961
Chunk: 19

Company: Stran & Company, Inc.
Filing Date: 2025-07-11
Form: DEF 14A
Chunk 19
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 consulted with CBIZ CPAs P.C. on either
(1) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that
might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided
to the Company by CBIZ CPAs P.C. that CBIZ CPAs P.C. 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 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
LLP with a copy of the foregoing disclosures that it was making in a Current Report on Form 8-K prior to its filing with the SEC and requested
that Marcum LLP furnish the Company with a letter addressed to the SEC stating whether it agreed with the above statements made by the
Company in response to Item 304(a) of Regulation S-K and, if it did not agree, the respects in which it did not agree. A copy of Marcum
LLP’s letter, dated May 2, 2025, is filed as Exhibit 16.1 to the Current Report on Form 8-K filed by the Company with the SEC on
May 2, 2025.

Principal Accountant Fees and Services

The aggregate fees billed to the Company by Marcum LLP as the Company’s principal accountant for the indicated services for each
of the last two fiscal years were as follows:

|                    |     |   Year Ended |         |     |      |         |
|:-------------------|:----|-------------:|--------:|:----|-----:|--------:|
|                    |     | December 31, |         |     |      |         |
|                    |     |         2024 |         |     | 2023 |         |
| Audit Fees         |     |            $ | 370,250 |     |    $ | 225,000 |
| Audit-Related Fees |     |              |       — |     |      |       — |
| Tax Fees           |     |              |       — |     |      |       — |
| All Other Fees     |     |              |       — |     |      |       —