Ocean Power Technologies auditor changes due to Moss Adams merger with Baker Tilly

Ocean Power Technologies, Inc.

Moss Adams merged into Baker Tilly effective June 3, 2025; Moss Adams resigned as auditor.
Audit Committee approved Baker Tilly as successor independent registered public accounting firm.
No disagreements or reportable events occurred with Moss Adams during its engagement.
Moss Adams issued a letter to the SEC agreeing with the company's statements.

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