Change in Certifying Accountants Form 8 K

Item 4.01 Changes in Registrant's Certifying Accountant.

Resignation of Independent Registered Public Accounting Firm

On August 14, 2024, Sonendo, Inc. (the "Company") notified Ernst & Young LLP ("EY") of its decision to dismiss EY as the Company's independent registered public accounting firm, effective as of such date.

The reports of EY on the Company's consolidated financial statements for the fiscal years ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit reports of EY on the Company's consolidated financial statements as of and for the years ended December 31, 2023 and 2022 contained an explanatory paragraph which noted that the Company has suffered recurring losses from operations and there was substantial doubt as to the Company's ability to continue as a going concern.

During the years ended December 31, 2023 and 2022, and the subsequent interim period through the effective date of EY's resignation, there were (i) no disagreements between the Company and EY on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to EY's satisfaction, would have caused EY to make reference to the subject matter of the disagreement in connection with its report for such years, and (ii) no matter that was either the subject of a "disagreement" or a "reportable event" as those terms are defined in Item 304(a)(1) of Regulation S-K.

The Company provided EY with a copy of the disclosures in this Current Report on Form 8-K (this "Current Report") and requested that EY furnish the Company with a letter addressed to the SEC stating whether or not EY agrees with the disclosures made herein. A copy of EY's letter, dated August 14, 2024, is filed as Exhibit 16.1 to this Current Report.

Appointment of Independent Registered Public Accounting Firm

The Audit Committee of the Board of Directors of the Company recently initiated a competitive process to engage an independent registered public accounting firm to serve as the Company's independent registered public accounting firm for the year ending December 31, 2024.

On August 14, 2024, the Audit Committee engaged BDO USA, P.C. ("BDO") as the Company's independent registered public accounting firm, effective as of August 14, 2024. During the fiscal years ended December 31, 2023 and 2022, and through subsequent interim period through August 14, 2024, neither the Company, nor anyone on behalf of the Company, consulted with BDO with respect to either (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 consolidated financial statements, and no written report or oral advice was provided by BDO to the Company that BDO concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue or (ii) any matter that was the subject of either a "disagreement" or a "reportable event" as those terms are defined in Item 304(a)(1) of Regulation S-K.