Change in Certifying Accountants Form 8 K

Appointment of Machias, Gini & O'Connell LLP

On August 28, 2024, the Audit Committee of Entero Therapeutic Inc.'s (the "Company") Board of Directors (the "Board") appointed Machias Gini & O'Connell LLP ("MGO") to serve as the Company's independent registered public accounting firm effective August 27, 2024, subject to ratification by the Company's stockholders at the Company's annual meeting of stockholders.

During the fiscal years ended December 31, 2023 and 2022, and the subsequent interim period from January 1, 2024 through the engagement of MGO, neither the Company nor anyone on behalf of the Company consulted with MGO regarding (a) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements as to which the Company received a written report or oral advice that was an important factor in reaching a decision on any accounting, auditing or financial reporting issue; or (b) any matter that was the subject of a disagreement or a reportable event as defined in Items 304(a)(1)(iv) and (v), respectively, of Regulation S-K. During the fiscal years ended December 31, 2023 and 2022 and the interim period from January 1, 2024 through the date of this Current Report on Form 8-K, the Company did not consult with MGO regarding any of the matters set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.

MGO has reviewed the disclosures contained in this report and furnished the Company 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.