Change in Certifying Accountants (Form 8-K)

On May 29, 2026, Redwood Mortgage Investors VIII, L.P., a California limited partnership (the "Partnership"), dismissed BDO USA, P.C. ("BDO") as the Partnership's independent registered public accounting firm. On June 1, 2026, the Company engaged Baker Tilly US, LLP ("Baker Tilly") as the Partnership's new independent registered public accounting firm. The decision to dismiss BDO and appoint Baker Tilly was approved by the Partnership's manager, Redwood Mortgage Corp. ("RMC").

The auditors' reports of BDO regarding the financial statements for the fiscal years ended December 31, 2025 and 2024 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended December 31, 2025 and 2024, and during the subsequent interim period from January 1, 2026 through May 29, 2026, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with BDO on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures which disagreements, if not resolved to the satisfaction of BDO, would have caused it to make reference to the subject matter of such disagreement in its reports and (b) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K), except that the Partnership identified a material weakness in its internal control over financial reporting which pertains to internal controls over the Partnership's evaluation of expected future credit losses, including determination of the current fair value of certain real properties collateralized against respective loans, not being prepared or reviewed in a timely manner. The Partnership remediated this material weakness as of December 31, 2025 through the implementation of remediation steps that improved the Partnership's disclosure controls and procedures and its internal control over financial reporting. As the Partnership is externally managed by RMC, RMC is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f) under the Securities Exchange Act of 1934, as amended. As part of its remediation plan, during 2025, RMC continued efforts to design and implement effective internal control measures, which included hiring additional personnel and operationalizing and documenting certain processes related to the implementation of the current expected credit loss model. Management completed implementation of all of the remedial measures outlined in the remediation plan as of the end of the first quarter of fiscal 2025 and tested the applicable controls during the last three quarters of the year ended December 31, 2025, and concluded that the material weakness has been remediated as of December 31, 2025.

The Partnership provided BDO with a copy of the disclosures it is making in this report and requested that BDO furnish a letter to the Partnership addressed to the Securities and Exchange Commission stating whether BDO agrees with the statements made herein and, if not, stating the respects in which it does not agree. A copy of BDO's letter dated June 2, 2026 is attached as Exhibit 16.1 hereto.

During the fiscal years ended December 31, 2025 and 2024 and during the subsequent interim period from January 1, 2026 through June 1, 2026, neither the Partnership nor anyone on its behalf consulted with Baker Tilly regarding (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 Partnership's financial statements, and no written report or oral advice was provided to the Partnership that Baker Tilly concluded was an important factor considered by the Partnership in reaching a decision as to an accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions), or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).