Company: VLDXW
Filing Date: 2025-08-20
Form Type: 424B4
Source: 0001641172-25-024892
Chunk: 193

Company: Velo3D, Inc.
Filing Date: 2025-08-20
Form: 424B4
Chunk 193
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 1 to the financial statements) of PricewaterhouseCoopers LLP solely with respect to those financial statements before the effects
of the adjustments to retrospectively reflect the reverse stock split described in Note 18 and (ii) the report of Frank, Rimerman + Co.
LLP solely with respect to the adjustments to those financial statements to retrospectively reflect the reverse stock split described
in Note 18, given on the authority of said firm as experts in auditing and accounting.

<div align='center'>CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT</div>

As disclosed in the
Company’s Current Reports on Form 8-K filed with the SEC on November 27, 2024 and December 26, 2024, the Audit Committee of the
Board of Directors of the Company dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered
public accounting firm on November 22, 2024.

The reports of PwC
on the Company’s financial statements for the fiscal years ended December 31, 2023 and 2022 did not contain an adverse opinion
or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the
reports on the financial statements of the Company for the fiscal year ended December 31, 2023 included an explanatory paragraph indicating
that there was substantial doubt as to the Company’s ability to continue as a going concern.

During the Company’s
fiscal years ended December 31, 2023 and 2022 and subsequent interim period through November 22, 2024, there (i) have been no disagreements
with PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,
if not resolved to the satisfaction of PwC, would have caused PwC to make reference to the subject matter of such disagreements in its
reports on the Company’s financial statements and (ii) were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation
S-K, other than the material weaknesses in the Company’s internal control over financial reporting identified by management. These
material weaknesses identified were as follows:

● The
Company did not design and maintain an effective control environment commensurate with its financial reporting requirements.
Specifically, the Company did not maintain a sufficient complement of personnel with an appropriate degree of internal controls and
accounting knowledge, experience, and