Form 8-K Filing by Nauticus Robotics, Inc.

Nauticus Robotics, Inc. (the "Company") has filed a Form 8-K to report a change in its independent registered public accounting firm. The Audit Committee conducted a competitive selection process and decided to dismiss Whitley Penn LLP, who served as the Company's auditor for the fiscal years ended December 31, 2023 and 2024. The dismissal was effective December 19, 2025. Whitley Penn LLP's reports for these years did not contain any adverse opinions or disclaimers. There were no disagreements or reportable events with Whitley Penn LLP, except for a previously disclosed material weakness in internal control over financial reporting related to a lack of qualified personnel and inadequate close process procedures. On December 19, 2025, the Audit Committee approved the appointment of Withum, Smith & Brown P.C. ("Withum") as the new independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to client acceptance procedures. The Company has not consulted with Withum on any accounting matters or disagreements prior to their engagement. A letter from Whitley Penn LLP confirming their agreement with the Company's statements is filed as an exhibit.