Change in Certifying Accountants Form 8 K

Item 4.01. Change in Registrant's Certifying Accountant.

(a) On July 16, 2024, the Audit Committee (the "Audit Committee") of the Board of Directors of Immersion Corporation (the "Company"), was notified that Frank, Rimerman + Co. LLP ("Frank, Rimerman") resigned as the Company's independent registered public accounting firm, effective on July 16, 2024.

On July 16, 2024, the Audit Committee appointed BDO USA, P.C. ("BDO") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024, effective July 17, 2024.

Frank, Rimerman did not issue any reports on the Company's consolidated financial statements and, as such, no reports contained an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the period beginning June 5, 2024 and ending July 16, 2024, there were (i) no disagreements with Frank, Rimerman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which, if not resolved to Frank, Rimerman's satisfaction, would have caused Frank, Rimerman to make reference thereto in any report on the consolidated financial statements, and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company provided Frank, Rimerman with a copy of the disclosures it is making in this Form 8-K and requested that Frank, Rimerman furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of Frank, Rimerman's letter dated July 17, 2024, is filed as Exhibit 16.1 hereto.

(b) On July 16, 2024, the Audit Committee approved the engagement of BDO as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2024, effective July 17, 2024. During the fiscal years ended December 31, 2023 and 2022, and the subsequent interim periods through July 17, 2024, neither the Company nor anyone on its behalf has consulted with BDO regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and neither a written report or oral advice was provided to the Company that BDO concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.