Change in Certifying Accountants Form 8 K

Item 4.01. Change in Registrant's Certifying Accountant.

(a) On October 31, 2024, Liquidmetal Technologies, Inc. (the "Company") determined that M&K CPAs, PLLC ("M&K") would no longer serve as the Company's independent registered public accounting firm and would be dismissed effective as of October 31, 2024. The decision to change independent registered public accounting firms was approved by the Board of Directors of the Company on October 31, 2024.

During the period of M&K's engagement by the Company (May 8, 2024 through October 30, 2024), M&K did not issue an audit report on the Company's financial statements.

During M&K's engagement period and through the date of this Current Report on Form 8-K, there were no "disagreements" (within the meaning of Item 304(a)(1)(iv) of Regulation S-K) between M&K and the Company 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 M&K, would have caused M&K to make reference thereto in any report on the Company's financial statements . Also, there have been no "reportable events" (within the meaning of Item 304(a)(1)(v) of Regulation S-K).

In accordance with Item 304(a)(3) of Regulation S-K, the Company provided M&K a copy of the disclosures in this Form 8-K on October 31, 2024 and requested that M&K furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not M&K agrees with the Company's statements in this Item 4.01(a). A copy of the letter furnished by M&K in response to that request is filed as Exhibit 16.1 to this report.

(b) On October 31, 2024, the Board of the Company ratified the appointment of BCRG Group ("BCRG") as its new independent registered public accounting firm to audit and review the Company's financial statements.

During the fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through September 30, 2024, neither the Company, nor any party on behalf of the Company, consulted with BCRG with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of the audit opinion that might be rendered with respect to the Company's consolidated financial statements, and no written report or oral advice was provided to the Company by BCRG that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was subject to any disagreement (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).