Company: JSDA
Filing Date: 2025-10-10
Form Type: 8-K
Source: 0001493152-25-017713
Chunk: 1

Company: JONES SODA CO.
Filing Date: 2025-10-10
Form: 8-K
Item: Item 4.01
Chunk 1
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following identified material weaknesses: (i) The Company had key senior accounting personnel transitioned over the course of the year-end
process from the end of 2024 through the beginning of 2025, which resulted in adjustments to the year end balances that were required
to be made; and (ii) During this transition period, the Company lacked sufficient resources with respect to the number of people employed
in its accounting department and the adequacy of their training in relation to its financial reporting requirements.

The
Company provided BPB with a copy of this report on Form 8-K in accordance with Item 304(a) of Regulation S-K prior to its filing with
the Securities and Exchange Commission and requested that BPB furnish the Company with a letter addressed to the Securities and Exchange
Commission 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 from BPB is filed as Exhibit 16.1 hereto.

(b)
Engagement of Independent Registered Public Accounting Firm

Additionally
on October 9, 2025, through and with the approval of its Audit Committee, the Company appointed Davidson & Company LLP (“ Davidson”)
as its independent registered public accounting firm. During the Company’s two most recently completed fiscal years and through
the date of engagement of Davidson, neither the Company nor anyone on behalf of the Company consulted with Davidson regarding: (a) the
application of accounting principles to a specified transaction, either completed or proposed; or (b) the type of audit opinion that
might be rendered on the Company’s financial statements, and either a written report was provided to the Company or oral advice
was provided that Davidson concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing
or financial reporting issue; or (c) any matter that was the subject of a disagreement or a reportable event as defined in Items 304(a)(1)(iv)
and (v), respectively, of Regulation S-K.

Item
9.01. Financial Statements and Exhibits.

(d)
Exhibits.

  Exhibit      Description                                                                      
      No.                                                                                       
     16.1      Letter from Berkowitz, Pollack Brant Advisors + CPAs, LLP dated October 9, 2025  
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      104      Cover                                                                            

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SIGNATURES

Pursuant
to