Company: SMNR
Filing Date: 2025-06-11
Form Type: S-4/A
Source: 0001193125-25-139124
Chunk: 715

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-06-11
Form: S-4/A
Chunk 715
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 Marcum with a copy of the disclosures set forth above and requested that Marcum furnish a letter addressed to the SEC stating whether it agrees with such disclosures. Marcum’s letter, dated July 15, 2024, was originally filed as Exhibit 16.1 to the Company’s Current Report on Form 8-K filed on July 17, 2024, and is filed herewith as Exhibit 16.1 to the registration statement of which this proxy statement/prospectus forms a part.

Effective July 15, 2024, at the direction of the Board and upon the recommendation of the Audit Committee, the Company appointed Marcum Asia CPAs LLP (“Marcum Asia”) as its new independent registered public accounting firm for the fiscal year ending December 31, 2024. During the Company’s two most recent fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through July 15, 2024, neither the Company nor anyone acting on its behalf consulted with Marcum Asia regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, where either a written report or oral advice was provided that Marcum Asia concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) 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 thereto; or (iii) any reportable event as defined in Item 304(a)(1)(v) of Regulation S-K.

### APPRAISAL RIGHTS
Holders of Denali Ordinary Shares, Denali Private Placement Units (and the Denali Private Placement Warrants and Denali Private Placement Shares underlying the Denali Private Placement Units), Public Warrants and Public Units do not have appraisal rights in connection with the Business Combination or the Domestication under Cayman Islands law or under the DGCL.

### DELIVERY OF DOCUMENTS TO SHAREHOLDERS
Pursuant to the rules of the SEC, we and servicers that we employ to deliver communications to our shareholders are permitted to deliver to two or more shareholders sharing the same address a single copy of the proxy statement. Upon written or oral request, we will deliver a separate copy of the proxy statement/prospectus to any shareholder at a shared address to which a single copy of the proxy statement