Change in Certifying Accountants (Form 8-K)

On March 16, 2026, the audit committee (the "Audit Committee") of the Board of Directors of C1 Fund Inc. (the "Company") approved the dismissal of BDO USA, P.C. ("BDO") as the Company's independent registered public accounting firm effective as of March 16, 2026.

BDO's report on the Company's consolidated financial statements for the interim period from August 16, 2024 to June 30, 2025, did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles.

Since incorporation on August 16, 2024, to present, there were no (i) "disagreements," as such term is described in Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended, and the related instructions thereto ("Regulation S-K"), with BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s) or reportable event(s), if not resolved to the satisfaction of BDO, would have caused BDO to make reference to the subject matter of the disagreement(s) or reportable event(s) in connection with its report on the Company's consolidated financial statements for the relevant year, or (ii) "reportable events," as such term is described in Item 304(a)(1)(v) of Regulation S-K.

In accordance with Item 304(a)(3) of Regulation S-K, the Company provided BDO with a copy of the disclosures it is making in this Current Report on Form 8-K (this "Current Report") prior to the time this Current Report was filed with the Securities and Exchange Commission (the "SEC"). The Company requested that BDO furnish a letter addressed to the SEC stating whether or not it agrees with the statements made in this Current Report. The Company will file such a letter in a Current Report on Form 8-K/A when BDO provides a copy of such a letter to the Company.

On March 17, 2026, the Company engaged CBIZ CPAs P.C. ("CBIZ") as the Company's independent registered public accounting firm effective immediately, including for the purpose of the Company's audit for the fiscal year ending December 31, 2025, as determined by the Company's Audit Committee, which comprises all of the independent members of, and a majority of, the Company's Board of Directors.

Since the Company's incorporation, neither the Company nor any person on its behalf consulted with CBIZ with respect to either (i) the application of accounting principles to a specified transaction (either completed or proposed), or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and neither a written report was provided to the Company nor oral advice was provided that CBIZ concluded was an important factor in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a "disagreement" or a "reportable event," as such terms are described in Items 304(a)(1)(iv) and 304(a)(1)(v) of Regulation S-K, respectively.