Item 4.01 Changes in Registrant's Certifying Accountant

Dismissal of Registrant's Certifying Account

On October 1, 2021 (the "Dismissal Date"), the audit committee of the board of directors (the "Audit Committee") of Mercury Ecommerce Acquisition Corp. (the "Company") dismissed Marcum LLP ("Marcum") as the Company's independent registered public accounting firm, effective as of such date, and informed Marcum of such decision on the same date.

The report of Marcum on the Company's audited balance sheet as of July 30, 2021 and the financial statements as of March 4, 2021 and the period from March 1, 2021 (inception) through March 4, 2021 did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles, other than an explanatory paragraph relating to the Company's ability to continue as a going concern on its March 4, 2021 financial statements.

Since March 1, 2021, the Company's inception, and through the Dismissal Date, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with Marcum 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 Marcum, would have caused Marcum to make reference to the matter in its report on the consolidated financial statements for such year.

The Company provided Marcum with a copy of the disclosure it is making herein in response to Item 304(a) of Regulation S-K, and requested Marcum furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission, pursuant to Item 304(a)(3) of Regulation S-K, stating whether or not Marcum agrees with the statements related to them made by the Company in this report. A copy of Marcum's letter dated October 4, 2021 is attached as Exhibit 16.1 to this report.

Appointment of New Certifying Account

On October 1, 2021, the Audit Committee approved the selection and appointment of BDO USA, LLP ("BDO") as the Company's new independent registered public accounting firm, effective immediately. Prior to engaging BDO, neither the Company, nor anyone on its behalf, consulted BDO regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the financial statements of the Company, and no written report or oral advice was provided to the Company by BDO that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01 Financial Statements and Exhibits





(d) Exhibits



Exhibit No.                          Description of Exhibits
  16.1        Letter from Marcum LLP to the Securities and Exchange Commission,
              dated October 4, 2021
104           Cover Page Interactive Data File (formatted as Inline XBRL)

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