Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

On June 30, 2026 the Audit Committee of the Board of Directors of Bimergen Energy Corporation, a corporation incorporated under the laws of the State of Delaware (the "Company") terminated Ramirez Jimenez International CPAs ("RJI") as the independent registered public accounting firm of the Company.

During the Company's two most recent fiscal years and the subsequent interim period through June 30, 2026, there were no disagreements with RJI on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of RJI, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report. During the Company's two most recent fiscal years and the subsequent interim period through June 30, 2026, there were no reportable events of the type described in Item 304(a)(1)(v) of Regulation S-K.

The Company provided RJI with a copy of the foregoing disclosure and requested RJI to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made therein. A copy of such letter furnished by RJI is filed as Exhibit 16.1 to this Form 8-K.

On June 30, 2026, the Company's Audit Committee approved the engagement of Weinberg & Company, P.A. ("Weinberg") as the Company's new independent registered public accounting firm.

During the Company's two most recent fiscal years and the subsequent interim period through June 30, 2026, neither the Company nor anyone on its behalf consulted with Weinberg regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; 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 that Weinberg 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 defined in Item 304(a)(1)(iv) of Regulation S-K and its related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).