Auditor Change

Securities and Exchange Commission (“SEC”) and requested that UHY furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements in this Item 4.01(a). A copy of UHY’s letter, dated March 30, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.   (b) Appointment of New Independent Registered Public Accounting Firm.   On March 29, 2026, the Audit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s new independent registered public accounting firm for the fiscal year ended December 31, 2026.   During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through March 29, 2026, neither the Company nor anyone acting on its behalf consulted KPMG on any matter relating to either (i) the application of accounting principles to a specific transaction, either completed or contemplated, or the type of audit opinion that might be rendered on the Company’s financial statements or (ii) any matter that was the subject of a disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).   Item 9.01. Financial Statements and Exhibits.   (d) Exhibits   Exhibit No.   Description       16.1   Letter to Securities and Exchange Commission from UHY LLP, dated March 30, 2026       104   Cover Page Interactive Data File (embedded within the Inline XBRL document)         SIGNATURE   Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.     SOLUNA HOLDINGS, INC.       Dated: March 30, 2026 By: /s/ David Michaels   Name:  David Michaels   Title: Chief Financial Officer     (principal financial officer)