Change in Certifying Accountants Form 8 K

Item 4.01 Changes in Registrant's Certifying Accountant

Effective November 18, 2024, Sachem Capital Corp, (the "Company") terminated its relationship with Hoberman & Lesser CPA's, LLP ("Hoberman") from serving as the Company's independent registered public accounting firm and engaged Baker Tilly US, LLP ("Baker Tilly") as its new independent registered public accounting firm. The Audit Committee of the Company's Board of Directors (the "Audit Committee") directed the process of review of candidate firms to replace Hoberman and approved the decision to engage Baker Tilly.

The reports of Hoberman on the financial statements of the Company for the years ended December 31, 2022 and 2023 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. In connection with Hoberman's audits of the years ended December 31, 2022 and 2023 and reviews of the Company's financial statements through November 14, 2024, there were no disagreements with Hoberman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Hoberman's satisfaction, would have caused them to make reference thereto in their report on the financial statements for such years.

The Company has furnished to Hoberman the statements made in this Item 4.01. Attached as Exhibit 16.1 to this Current Report on Form 8-K is Hoberman's letter to the U.S. Securities and Exchange Commission, dated November 19, 2024 regarding these statements.

During the two most recent fiscal years and through November 14, 2024, the Company has not consulted with Baker Tilly on any matter that (i) involved 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, in each case where a written report was provided or oral advice was provided that Baker Tilly concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.