# EDGAR Filing Document

**Accession Number:** 0001864531
**File Stem:** 0001185185-25-001434
**Filing Date:** 2025-10
**Character Count:** 9166
**Document Hash:** 33406f43f969977f91f055ae0b297c1b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-25-001434.hdr.sgml**: 20251014

**ACCESSION NUMBER**: 0001185185-25-001434

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20250915

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20251014

**DATE AS OF CHANGE**: 20251014

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VSEE HEALTH, INC.
- **CENTRAL INDEX KEY:** 0001864531
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-HEALTH SERVICES [8000]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 862970927
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-41015
- **FILM NUMBER:** 251389804

**BUSINESS ADDRESS:**
- **STREET 1:** 980 N FEDERAL HWY
- **STREET 2:** #304
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33432
- **BUSINESS PHONE:** 5616727068

**MAIL ADDRESS:**
- **STREET 1:** 980 N FEDERAL HWY
- **STREET 2:** #304
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33432

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DIGITAL HEALTH ACQUISITION CORP.
- **DATE OF NAME CHANGE:** 20210526

?xml version='1.0' encoding='ASCII'?

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION** **WASHINGTON, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): **September 15, 2025**

**VSEE HEALTH, INC.**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **Delaware** | **001-41015** | **86-2970927** |
| (State or other jurisdiction <br> of incorporation) | (Commission File Number) | (I.R.S. Employer<br> Identification No.) |

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| | |
|:---|:---|
| **980 N Federal Hwy #304 <br> Boca Raton, Florida** | **33432** |
| (Address of principal executive offices) | (Zip Code) |

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Registrant's telephone number, including area code: **(561) 672-7068**

**N/A**

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol** | **Name of each exchange on <br> which registered** |
| Common Stock, $0.0001 par value per share | VSEE | The Nasdaq Stock Market LLC |
| Warrants, which entitles the holder to purchase one (1) share of common stock at a price of $11.50 per whole share | VSEEW | The Nasdaq Stock Market LLC |

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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933(§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

**Item 4.01 Changes in Registrant's Certifying Accountant.**

*Dismissal of Prior Independent Registered Public Accounting Firm*

On September 15, 2025, VSee Health Inc., a Delaware Corporation (the "Company"), and the Company's board of directors (the "Board") notified WithumSmith+Brown, PC ("Withum"), the Company's independent registered public accounting firm, of its decision to dismiss Withum as the Company's independent registered public accounting firm, effective immediately. Although their audit was not designed to identify or detect violations of law or fraud, Withum's dismissal was not a result of any violation of law or fraud of the Company identified during its audit procedures to date. Withum served as the Company's independent registered public accounting firm since 2024.

The report of Withum on the consolidated financial statements of the Company as of and for the fiscal year ended December 31, 2024 did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles except for the inclusion of an explanatory paragraph regarding the substantial doubt about the Company's ability to continue as a going concern.

Additionally, during the fiscal year ended December 31, 2024, as well as subsequent interim periods preceding Withum's dismissal, there were no "disagreements" (as that term is described in Item 304(a)(1)(iv) of Regulation S-K and related instructions) between the Company and Withum with respect to any matter relating to accounting principles or practices, financial statement disclosure or auditing scope or procedures which, if not resolved to the satisfaction of Withum, would have caused Withum to make reference to the subject matter of the disagreements in its reports on the Company's consolidated financial statement with respect to such period, and there were no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), except for the material weaknesses described in Item 9A of the Company's Annual Report on Form 10-K, as amended, for the year ended December 31, 2024.

The Company provided Withum with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission and requested that Withum furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not Withum agrees with the above disclosures in this Item 4.01. A copy of the letter from Withum dated October 13, 2025, is attached hereto as Exhibit 16.1.

*Appointment of New Independent Registered Public Accountant*

On September 18, 2025, following a competitive review process conducted by the Audit Committee of the Board, the Audit Committee approved the engagement of WWC, P.C. ("WWC") effective immediately as the Company's new independent registered public accounting firm for the audit of the Company's financial statements for the fiscal year ending December 31, 2025, and for the review of the interim financial information for the quarters ending March 31, 2025, June 30, 2025 and September 30, 2025.

During the fiscal years ended December 31, 2023 and 2024, and the subsequent interim periods through the date of WWC's appointment, neither the Company nor anyone on its behalf has consulted with WWC regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report was provided to the Company nor oral advice was provided that WWC concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of disagreement (as that term is described in Item 304(a)(1)(iv) of Regulation S-K and related instructions) or a reportable event (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

**Item 9.01 Financial Statements and Exhibits.**

(d) Exhibits

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Letter from WithumSmith+Brown, PC to the Securities and Exchange Commission, dated October 13, 2025.](vseeex16-1.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |

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**SIGNATURE**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
| Dated: October 13, 2025 | **VSEE HEALTH, INC.** | **VSEE HEALTH, INC.** |
|  | By: | */s/* Imoigele Aisiku |
|  | Name: | Imoigele Aisiku |
|  | Title: | Co-Chief Executive Officer |

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## Exhibit 16.1

**Exhibit 16.1**

October 13, 2025

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read the statements included under Item 4.01 of the Form 8-K dated October 13, 2025 to be filed by our former client VSee Health, Inc. We agree with the statements under Item 4.01 insofar as they relate to our Firm. We are not in a position to agree or disagree with other statements contained therein.

Very truly yours,

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| |
|:---|
| /s/ WithumSmith+Brown, PC |
| San Francisco, California |

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