Change in Certifying Accountants Form 8 K

Item 4.01 Changes in Registrant's Certifying Accountant.

On August 13, 2024, Laser Photonics Corporation (the "Company") was notified by Kreit & Chiu LLP ("Kreit") of its decision to resign as the Company's independent registered accounting firm, effective as of such date. Kreit had been engaged on June 21, 2024, by the Company following the decision by Fruci & Associates II, PLLC ("Fruci") on June 5, 2024, to resign as the Company's independent registered accounting firm, effective as of such date.

On August 20, 2024, after review and recommendation of the Audit Committee of the Board of Directors of the Company, the Company appointed M&K CPAS, PLLC ("M&K") as the Company's new independent registered public accounting firm for and with respect to the year ending December 31, 2024.

During the Company's quarter ended June 30, 2024, there were no (i) disagreements with Kreit on any matter of accounting principles or practices, financial statement disclosures or procedures, which disagreements if not resolved to Kreit 's satisfaction would have caused Kreit to make reference to the subject matter of the disagreement in connection with its review of the Company's financial statements for the six months ended June 30, 2024, or (ii) reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

During the Company's two most recently completed fiscal years and through the date of the Company's appointment of M&K, the Company did not consult with M&K regarding: (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and no written or oral advice was provided by M&K that was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issues, or (ii) any matter that was either the subject of a disagreement or event, as set forth in Item 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Kreit with a copy of the disclosures made by the Company in response to this Item 4.01 and has requested that Kreit furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by the registrant in response to this Item 304(a) and, if not, stating the respects in which it does not agree. The letter from Kreit agreeing with the statements made in response to Item 304(a) is set forth in Exhibit 16.1 to this Current Report on Form 8-K.