Bioxytran : Change in Certifying Accountants - Form 8-K

Item 4.01. Change in Registrant's Certifying Accountant.

On May 7, 2024, Bioxytran, Inc. (the "Company") dismissed BF Borgers CPA PC ("BF Borgers") as its independent public accountants and appointed Fruci & Associates II, PLLC (PCAOB #5525) ("Fruci") as its new independent accountants. The decision to dismiss BF Borgers and to retain Fruci was recommended by the Company's Audit Committee and approved by its Board of Directors.

BF Borgers's reports on the Company's consolidated financial statements for each of the years ended December 31, 2023 and 2022 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the years ended December 31, 2023 and 2022, and the subsequent interim period through March 31, 2024, there were no disagreements between the Company and BF Borgers on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to BF Borgers's satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their report.

None of the reportable events described in Item 304(a)(1)(v) of Regulation S-K occurred during the years ended December 31, 2023 and 2022 or during the subsequent interim period through April 19, 2024, date of submission of the 10-Q for the three months ended March 31, 2024 and 2023.

Bioxytran has requested that BF Borgers furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The letter, dated May 8, 2024, is attached as an exhibit to this Form 8-K.

During the years ended December 31, 2023 and 2022, and the subsequent interim period through May 8, 2024, the Company did not consult with Fruci regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.