Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant

(a) Dismissal of Independent Registered Public Accounting Firm

On April 17, 2026, REalloys Inc. (the "Company") dismissed Victor Mokuolo CPA PLLC ("VMCPA") as its independent registered public accounting firm. The- dismissal of VMCPA was approved by the Company's audit committee. For the years ended December 31, 2025 and 2024, the audit reports of VMCPA did not contain an adverse, disclaimer of, or qualified opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for including an explanatory paragraph as to the Company's ability to continue as a going concern.

During the Company's two most recent fiscal years ended December 31, 2025 and 2024 there were no disagreements, within the meaning of Item304(a)(1)(iv) of Regulation S-K promulgated under the Exchange Act ("Regulation S-K") and the related instructions thereto, with VMCPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of VMCPA, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. Also, during this same period, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.

The Company has provided VMCPA. with the disclosures under this Item 4.01(a), and has requested them to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in this Item 4.01(a) and, if not, stating the respects in which it does not agree. VMCPA's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K and incorporated herein by reference.

(b) Appointment of New Independent Registered Public Accounting Firm

On April 20, 2026, the Company engaged Grassi & Co. CPAs, P.C. as its new independent registered public accounting firm, for the audit of the Company's consolidated financial statements for the year ended December 31, 2026. The appointment was approved by the Company's audit committee. During the Company's two most recent fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through April 20, 2026, neither the Company nor anyone acting on its behalf consulted with Grassi & Co. CPAs, P.C regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.