electroCore replaces auditor Marcum LLP with CBIZ CPAs after attest business acquisition

electroCore, Inc.

Marcum LLP resigned as independent registered public accounting firm on April 1, 2025; CBIZ CPAs P.C. engaged for FY 2025.
Change follows CBIZ CPAs' acquisition of Marcum's attest business effective November 1, 2024.
No disagreements with Marcum on accounting principles; prior material weakness in internal controls (Sept 30, 2023) has been remediated.
Marcum furnished a letter to the SEC (Exhibit 16.1) agreeing with the 8-K statements.

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