Company: AVNI
Filing Date: 2025-07-30
Form Type: 8-K
Source: 0001713282-25-000587
Chunk: 1

Company: ARVANA INC
Filing Date: 2025-07-30
Form: 8-K
Item: Item 4.01
Chunk 1
---
2025 regarding general accounting concepts. No consultations occurred
prior to that time. These discussions did not involve the application of accounting principles to any specific transaction, either completed
or proposed, nor did they involve the type of audit opinion that might be rendered on the Company’s financial statements or the
effectiveness of internal control over financial reporting.

No
written report or oral advice was provided by MAC that was an important factor considered by the Company in reaching a decision as to
any accounting, auditing, or financial reporting issue. In addition, neither the Company nor anyone acting on its behalf consulted with
MAC regarding (i) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation  S-K;
or (ii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation  S-K.