Item 4.01. Changes in Registrant's Certifying Accountant.

Effective September 1, 2022, Tel-Instrument Electronics Corp.'s (the "Company") independent registered public accounting firm, Friedman LLP ("Friedman"), combined with Marcum LLP.

On September 8, 2022, the Audit Committee of the Company approved the engagement of Marcum LLP to serve as the independent registered public accounting firm of the Company for the year ending March 31, 2023.

Friedman's report on the Company's consolidated financial statements for the year ended March 31, 2022 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company's two most recent fiscal years and the subsequent interim periods preceding Friedman's merger, there were:

(i) no disagreements with Friedman 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 Friedman, would have caused it to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements of the Company; and

(ii) no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

Friedman's transition into Marcum has progressed and Friedman formally resigned on September 8, 2022, as our independent registered public accounting firm and the services previously provided by Friedman will now be provided by Marcum LLP.

Item 9.01. Financial Statements and Exhibits.





(d) Exhibits



Exhibit   Description
Number

16.1        Letter from Friedman LLP
104       Cover Page Interactive Data File
          (formatted as Inline XBRL and
          contained in Exhibit 101)

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