Change in Certifying Accountants Form 8 K

Item 4.01. Changes in Registrant's Certifying Accountant.

(b) As previously reported by ProPhase Labs, Inc., a Delaware corporation (the "Company"), on its Current Report on Form 8-K filed with the Securities and Exchange Commission on October 4, 2024, Morison Cogen LLP resigned as the independent registered public accounting firm of the Company, effective as of September 30, 2024.

On October 18, 2024, the Company engaged Fruci & Associates II, PLLC (the "New Accountant") as its new independent registered public accounting firm for the fiscal year ending December 31, 2024. The engagement of the New Accountant was approved by the Company's board of directors.

During the two most recent fiscal years ended December 31, 2023 and 2022 and through the date the Company selected the New Accountant as its independent registered public accounting firm, neither the Company nor anyone on behalf of the Company consulted the New Accountant regarding any accounting or auditing issues involving the Company, including (i) 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, or (ii) any matter that was the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K of the Securities Exchange Act of 1934, as amended, and the related instructions to Item 304 of Regulation S-K) or a "reportable event" (as defined in Item 304(a)(1)(v) of Regulation S-K).