# EDGAR Filing Document

**Accession Number:** 0001847075
**File Stem:** 0001213900-26-036613
**Filing Date:** 2026-3
**Character Count:** 6968
**Document Hash:** c70ab76fe1086f92e42a6685d75ec6b3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-036613.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0001213900-26-036613

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260330

**FILED AS OF DATE**: 20260331

**DATE AS OF CHANGE**: 20260330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SAIHEAT Ltd
- **CENTRAL INDEX KEY:** 0001847075
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 981584130
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-40368
- **FILM NUMBER:** 26816100

**BUSINESS ADDRESS:**
- **STREET 1:** 437 MADISON AVENUE
- **STREET 2:** 27TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** (732) 910-9692

**MAIL ADDRESS:**
- **STREET 1:** 437 MADISON AVENUE
- **STREET 2:** 27TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SAI.TECH Global Corp
- **DATE OF NAME CHANGE:** 20220502

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TradeUP Global Corp
- **DATE OF NAME CHANGE:** 20210219

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington D.C. 20549**

**FORM 6-K**

**REPORT OF FOREIGN PRIVATE ISSUER** 

**PURSUANT TO RULE 13a-16 OR 15d-16** 

**UNDER THE SECURITIES EXCHANGE ACT OF 1934**

For the month of March, 2026

**Commission File Number: 001- 40368**

**SAIHEAT Limited**

**(Exact name of registrant as specified in its charter)**

**c/o #01-05 Pearl's Hill Terrace, Singapore, 168976**

**(Address of principal executive office)**

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

**EXPLANATORY NOTE** 

**Change in Registrant's Certifying Accountant**

On March 30, 2026, SAIHEAT Limited (the "Registrant") appointed Assentsure PAC ("Assentsure") as its independent certified public accounting firm, effective on the same day. Assentsure replaced Audit Alliance LLP ("Audit Alliance"), the former independent certified public accounting firm of the Company, which the Company dismissed on March 30, 2026. The appointment of Assentsure and the dismissal of Audit Alliance were made after a careful consideration and evaluation process by the Company and were approved by the audit committee of the board of directors of the Company (the "Board") and ratified by the Board. The Company's decision to make this change was not a result of any disagreement between the Company and Audit Alliance on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

The audit report of Audit Alliance on the consolidated financial statements of the Company as of and for the years ended December 31, 2023 and 2024 did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles.

During the two most recent fiscal years ended December 31, 2024, the period during which Audit Alliance was engaged as the Company's independent certified public accounting firm, there were (i) no disagreements between the Company and Audit Alliance on any matter of accounting principles or practices, financials statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Audit Alliance, would have caused Audit Alliance to make reference thereto in its reports on the consolidated financial statements as of and for such years, and (ii) no reportable events as that term is defined in Item 16F(a)(1)(v) of Form 20-F.

The Company has provided Audit Alliance with a copy of the disclosures it is making in this report on Form 6-K and requested Audit Alliance furnish it with a letter addressed to the Securities and Exchange Commission (the "SEC") stating whether or not it agrees with the above disclosures and, if not, stating the respects in which it does not agree. A copy of Audit Alliance's letter to the SEC, dated March 30, 2026, is attached as Exhibit 16.1 to this Form 6-K.

During the two most recent fiscal years ended December 31, 2024 and through the subsequent interim period preceding the release, neither the Company, nor anyone acting on its behalf, consulted with Assentsure regarding (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 consolidated financial statements, and no written report or oral advice was provided that Assentsure concluded was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue, or (ii) any matter that was the subject of a disagreement (as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions) or a reportable event (as described in Item 16F(a)(1)(v) of Form 20-F).

The Company intends to use this Form 6-K and the accompanying exhibit to satisfy its reporting obligations under Item 16F(a) of its Form 20-F for the year ended December 31, 2025 to the extent provided in and permitted by Paragraph 2 of the Instructions to Item 16F of Form 20-F and plans to incorporate Exhibit 16.1 by reference into its Form 20-F to the extent necessary to satisfy such reporting obligations.

**EXHIBIT INDEX**

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Letter of Audit Alliance LLP to the Securities and Exchange Commission dated March 30, 2026](ea028393801ex16-1.htm) |

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**SIGNATURE**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | **SAIHEAT LIMITED** | **SAIHEAT LIMITED** |
| Date: March 30, 2026 | By: | /s/ Jianwei Li |
|  | Name: | Jianwei Li |
|  | Title: | Chief Executive Officer |

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## Exhibit 16.1

**Exhibit 16.1**

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| | | |
|:---|:---|:---|
| ![](ea028393801_ex16-1img1.jpg) | AUDIT ALLIANCE LLP<sup>®</sup> | ![](ea028393801_ex16-1img2.jpg) |
|  | A Top 18 Audit Firm |  |
|  | 10 Anson Road, #20-16 International Plaza, Singapore 079903. | 10 Anson Road, #20-16 International Plaza, Singapore 079903. |

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UEN: T12LL1223B GST Reg No: M90367663E Tel: (65) 6227 5428

March 30, 2026

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: SAIHEAT Limited <br> File No. 001-40368

Commissioners:

We have read the Form 6-K of SAIHEAT Limited to be filed with the Securities and Exchange Commission on or about March 30, 2026. We agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements contained therein.

Very truly yours,

/s/ Audit Alliance LLP

Singapore