Change in Certifying Accountants - Form 8-K

Item 4.01. Change in Registrant's Certifying Accountant.

Effective May 3, 2024, Liquidmetal Technologies, Inc. (the "Company") dismissed BF Borgers CPA PC ("BF Borgers") as its independent registered public accounting firm ("Accounting Firm").

The reports of BF Borgers on the Company's consolidated financial statements for the fiscal years ended December 31, 2023, and December 31, 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.

During the fiscal years ended December 31, 2023, and December 31, 2022, and through the date of termination, May 3, 2024, there were no "disagreements" with BF Borgers 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 BF Borgers would have caused BF Borgers to make reference thereto in its reports on the consolidated financial statements for such years. During the fiscal years ended December 31, 2023, and December 31, 2022, and through May 3, 2024, there have been no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K).

The U.S. Securities and Exchange Commission (the "SEC") has advised that, in lieu of obtaining a letter from BF Borgers stating whether or not it agrees with the statements herein, the Company may indicate that BF Borgers is not currently permitted to appear or practice before the SEC for reasons described in the SEC's Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order, dated May 3, 2024.

As a result of the dismissal of BF Borgers under the foregoing SEC Order, the Company is in the process of engaging another Accounting Firm. Until that time when the Company has engaged another Accounting Firm, the Company may not be able to file its financial results for the first quarter ended March 31, 2024, as well as other future SEC filings, on a timely basis. The Company shall work expeditiously to engage another Accounting Firm and go through the financial review process to ensure timely filings of SEC reports on a going forward basis.