Change in Certifying Accountants Form 8 K

Item 4.01. Changes in Registrant's Certifying Accountants

On October 11, 2024, the Audit Committee (the "Audit Committee") of the Board of Directors of CPS Technologies Corp. (the "Company") dismissed Wolf & Company, P.C. ("Wolf") as the Company's independent registered public accounting firm, effective with the completion of the Review of the Company's Form 10-Q for the quarter ended September 28, 2024. The dismissal was not related to any disagreements with Wolf on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. Other than as described below, the reports of Wolf on the consolidated financial statements of the Company as of and for the fiscal years ended December 30, 2023 and December 31, 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended December 30, 2023 and December 31, 2022, and during the interim periods through June 29, 2024, there were (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company and Wolf on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which, if not resolved to Wolf's satisfaction, would have caused Wolf to make reference thereto in their reports, and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company provided Wolf with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Wolf furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree. A copy of such letter provided by Wolf, dated October 16, 2024, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

On October 10, 2024, the Audit Committee approved the engagement of PKF O'Connor Davies ("PKFOD") as the Company's independent registered public accounting firm for the fiscal year ending December 28, 2024, subject to the completion of PKFOD's client acceptance procedures.