Change in Certifying Accountants Form 8 K

Item 4.01. Changes in Registrant's Certifying Accountant.

On September 30, 2024, Safe Pro Group Inc. (the "Company") notified Salberg & Company, P.A. ("Salberg") of its dismissal, effective September 30, 2024, as the Company's independent registered public accounting firm.

The reports of Salberg on the consolidated financial statements of the Company for the fiscal years ended December 31, 2022 and 2023 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, other than an explanatory paragraph relating to the Company's ability to continue as a going concern.The decision to change the independent registered public accounting firm was approved by the Audit Committee of the Board of Directors of the Company (the "Audit Committee") and the Board of Directors of the Company.

During the Company's two most recent fiscal years ended December 31, 2023 and 2022, and through September 30, 2024, there were no disagreements between the Company and Salberg on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Salberg, would have caused Salberg to make reference to the subject matter of the disagreements in connection with its audit reports on the Company's consolidated financial statements.

The Company provided Salberg with a copy of this current report on Form 8-K in accordance with Item 304(a) of Regulation S-K prior to its filing with the Securities and Exchange Commission and requested that Salberg furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter from Salberg addressed to the Securities and Exchange Commission is filed as Exhibit 16.1 to this current report on Form 8-K.

On September 30, 2024, the Company appointed RBSM LLP ("RBSM") as the Company's independent registered public accounting firm for the year ending December 31, 2024.

During the Company's two most recent fiscal years ended December 31, 2023 and 2022, and through September 30, 2024, neither the Company nor anyone on behalf of the Company consulted with RBSM regarding (a) 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 as to which the Company received a written report or oral advice that was an important factor in reaching a decision on any accounting, auditing or financial reporting issue; or (b) any matter that was the subject of a disagreement or a reportable event as defined in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.