Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 606

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 606
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 the five months ended December 31, 2023. BPM has not and will not serve as PlusAI’s independent registered public accounting firm for any other periods. During the fiscal years ended December 31, 2023 and December 31, 2024, and the subsequent period through March 27, 2025, neither PlusAI nor anyone acting on its behalf consulted with BPM regarding (1) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on PlusAI’s consolidated financial statements, where either a written report or oral advice was provided that BPM concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (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 thereto; or (3) any reportable event as defined in Item 304(a)(1)(v) of Regulation S-K. BPM’s report on PlusAI’s consolidated financial statements for the five months ended December 31, 2023 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, with the exception of providing a qualification as to the Company’s ability to continue as a going concern. During PlusAI’s engagement with BPM, there have been no disagreements with BPM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to BPM’s satisfaction, would have caused BPM to make reference to the subject matter of the disagreement in connection with its reports.

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Additionally, except for the material weakness in internal control over financial reporting disclosed elsewhere in this registration statement, there were no “reportable events” requiring disclosure pursuant to Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.

In accordance with Item 304(a)(3) of Regulation S-K, PlusAI provided BPM with a copy of the disclosures set forth above and requested that BPM furnish a letter addressed to the SEC stating whether it agrees with such disclosures. BPM’s letter, dated September 18, 2025, is filed herewith as Exhibit 16.2 to the registration statement of which this proxy statement/prospectus statement forms a part.

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