Change in Certifying Accountants (Form 8-K)

Item 4.01. Changes in Registrant's Certifying Accountant.

On April 1, 2026, Arboretum Silverleaf Income Fund, L.P. (the "Partnership"), finalized discussions with its independent registered public accounting firm, Berkowitz Pollack Brant Advisors + CPAs ("BPBA") and terminated its engagement with BPBA. On April 1, 2026, the Partnership also engaged Stephano Slack LLC ("Stephano Slack") as the Partnership's independent registered public accounting firm for the Partnership's fiscal year ended December 31, 2025, effective immediately.

BPBA's report on the Partnership's financial statements for the fiscal years ended December 31, 2024 and 2023 contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Partnership's fiscal years ended December 31, 2024 and 2023 and the subsequent interim period through the date of this Current Report on Form 8-K, there were no i) "disagreements" (within the meaning of Item 304(a) of Regulation S-K) with BPBA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreements, if not resolved to BPBA's satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its reports on the financial statements of the Partnership; and (ii) "reportable events" (as such term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Partnership has provided BPBA with a copy of the disclosures it is making in this Form 8-K and requested that BPBA furnish the Partnership a letter addressed to the United States Securities and Exchange Commission (the "SEC") stating whether it agrees with the above statements. A copy of BPBA's letter, dated April 7, 2026, is filed as Exhibit 16.1 to this Form 8-K.

During the Partnership's fiscal years ended December 31, 2024 and 2023 and the subsequent interim period through the date of this Current Report on Form 8-K, neither the Partnership nor anyone acting on its behalf has consulted with Stephano Slack regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Partnership's financial statements, and neither a written report or oral advice was provided to the Partnership that Stephano Slack concluded was an important factor considered by the Partnership in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.