Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

The Audit Committee (the "Committee") of the Board of Directors (the "Board") of Lite Strategy, Inc. (the "Company") undertook a selection process to determine the Company's independent registered public accounting firm for the current fiscal year ending June 30, 2026. On December 2, 2025, the Committee approved the engagement of CBIZ CPAs P.C. ("CBIZ CPAs") as its independent registered public accounting firm for the fiscal year ending June 30, 2026. At the same time, the Committee dismissed Deloitte & Touche LLP ("Deloitte") as independent registered public accounting firm of the Company effective December 2, 2025. This change was not a result of any disagreement between the Company and Deloitte.

The audit reports of Deloitte on the Company's financial statements for the years ended June 30, 2025 and 2024 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.

During the fiscal years ended June 30, 2025 and 2024, and the subsequent interim period through September 30, 2025, there were: (i) no "disagreements" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Deloitte's satisfaction, would have caused Deloitte to make reference to them in its reports; and (ii) no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided Deloitte with a copy of the disclosures the Company is making in this Current Report on Form 8-K and requested that Deloitte furnish a letter to the Company addressed to the U.S. Securities and Exchange Commission ("SEC") stating whether it agrees with the statements made herein. A copy of Deloitte's letter, stating its agreement with such statements, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

During the fiscal years ended June 30, 2025 and 2024, and the interim period through September 30, 2025, the Company did not consult with CBIZ CPAs regarding: (i) the application of accounting principles to a specified transaction, either proposed or completed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that CBIZ CPAs 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 either 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.