Management Change/Compensation Form 8 K

Resignation of Forvis Mazars, LLP

On August 9, 2024, Forvis Mazars, LLP (formerly FORVIS, LLP) ("Forvis Mazars") notified Entero Therapeutics, Inc. (the "Company") that Forvis Mazars has decided to resign as the independent registered public accounting firm of the Company, effective immediately.

The Audit Committee of the Board (the "Audit Committee") appointed Forvis Mazars to serve as the Company's independent registered public accounting firm on June 1, 2024, and as such, Forvis Mazars did not provide any audit reports on the financial statements of the Company for the fiscal years ended December 31, 2023 and 2022.

Forvis Mazars resigned due to a belief that the Company can no longer generate reliable information to prepare its financials as a result of the cost reduction measures and other corporate developments disclosed in the Company's Current Report on Form 8-K filed with the Securities and Exchange Commission ("SEC") on August 7, 2024. The Company disagrees with Forvis Mazars' belief (the "Disagreement"). Notwithstanding Forvis Mazars' resignation, the Company believes it has sufficient management and governance in place, including a full-time CFO and corporate controller, and an audit committee of the Company's Board that fully satisfies the corporate governance requirements of the Nasdaq Stock Market LLC and Securities Exchange Act Rule 10A-3. Members of the Company's Audit Committee, upon being notified by Forvis Mazars of the resignation, discussed the Disagreement with Forvis Mazars. The Company has authorized Forvis Mazars to respond fully to the inquiries of any successor accountant concerning the subject matter of the Disagreement.

From the appointment of Forvis Mazars to the date of Forvis Mazars' resignation (the "Interim Period"), there were no disagreements between the Company and Forvis Mazars 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 Forvis Mazars, would have caused Forvis Mazars to make reference to any subject matter of the disagreements in connection with its audit reports on the Company's financial statements. During the Interim Period, Forvis Mazars did not advise the Company of any matters specified in Item 304(a)(1)(v) of Regulation S-K other than the subject matter of the Disagreement discussed above.

The Company has requested that Forvis Mazars, review the disclosures contained in this report and has asked Forvis Mazars to furnish it with a currently dated letter addressed to the SEC containing any new information, clarification of the Company's expression of its views or the respects in which it does not agree with the statements made by the Company in response to Item 304(a) of Regulation S-K. A copy of such letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.