Company: SMNR
Filing Date: 2025-07-23
Form Type: S-4/A
Source: 0001193125-25-163401
Chunk: 723

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-07-23
Form: S-4/A
Chunk 723
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 aforementioned financial statements are included herein in reliance upon the report of Marcum LLP, given the authority of said firm as experts in accounting and auditing.

The financial statements of Semnur Pharmaceuticals, Inc. as of December 31, 2024 and 2023, and for the years then ended, included in this proxy statement/prospectus have been audited by Pipara & Co LLP, an independent registered public accounting firm, as stated in their report (which report expresses an unqualified opinion and includes explanatory paragraphs relating to a going concern uncertainty and the use of a carve-out basis of accounting discussed in Notes 1 and 2), which is included herein. Such financial statements are included in reliance upon the report of such firm given their authority as experts in accounting and auditing.

### CHANGE IN ACCOUNTANTS
On July 15, 2024, Denali, at the direction of its Board of Directors and upon the recommendation of the Denali Audit Committee, dismissed Marcum LLP (“Marcum”) as its independent registered public accounting firm, effective immediately.

Marcum’s reports on the Company’s consolidated financial statements for the fiscal years ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except that the reports included an explanatory paragraph expressing substantial doubt about the Company’s ability to continue as a going concern.

During the fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through July 15, 2024, there were no disagreements with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Marcum’s satisfaction, would have caused Marcum to make reference to the subject matter of the disagreement in connection with its reports. Additionally, there were no “reportable events” requiring disclosure pursuant to Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.

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In accordance with Item 304(a)(3) of Regulation S-K, the Company provided 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