Change in Certifying Accountants Form 8 K

Item 4.01 Changes in Registrant's Certifying Accountant

On October 22, 2024, the Audit Committee of the Board of Directors of Emmaus Life Sciences, Inc. ("we," "us," "our," "Emmaus" or the "company") engaged Marcum LLP as our independent registered public accounting firm for the quarter ended September 30, 2024 and the year ending December 31, 2024.

During the years ended December 31, 2023 and 2022 and subsequent interim periods through the date of this Current Report, we did not consult Marcum LLP regarding any of the matters described in Item 304(a)(2) of Regulation S-K under the Securities Exchange Act of 1934, as amended.