Elauwit Connection, Inc. (NASDAQ: ELWT) filed a Current Report on Form 8-K on October 8, 2026, announcing changes to its independent registered public accounting firm. The company’s Audit Committee approved the dismissal of WithumSmith+Brown, PC, effective immediately on October 5, 2026.

The filing indicates that WithumSmith+Brown was engaged by the company on August 26, 2025. The firm served as the independent accountant for the fiscal year ended December 31, 2025, through October 5, 2026. However, the report notes that WithumSmith+Brown did not issue a report after March 31, 2026, regarding the audited financial statements for the fiscal year ended December 31, 2025. Consequently, the firm did not audit or issue a report on the company's financial statements for the fiscal year ended December 31, 2024.

The company stated that WithumSmith+Brown’s report on the consolidated financial statements for the fiscal year ended December 31, 2025, did not contain an adverse opinion, a disclaimer of opinion, or any qualifications regarding uncertainty, audit scope, or accounting principles. The report also confirmed that there were no disagreements between the company and WithumSmith+Brown on matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. The only exception noted was the material weaknesses in the company’s internal control over financial reporting, which were disclosed in the Annual Report on Form 10-K for the year ended December 31, 2025.

On the same date of dismissal, October 5, 2026, the Audit Committee approved the engagement of MPB Global LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately. The company stated that neither it nor anyone on its behalf consulted with MPB Global during the fiscal year ended December 31, 2025, or the subsequent interim period regarding the application of accounting principles, the type of audit opinion, disagreements, or reportable events.

The filing includes a copy of a letter from WithumSmith+Brown dated October 8, 2026, as Exhibit 16.1.