Form 8-K

8-K — Envoy Medical, Inc.

Accession: 0001213900-26-037419

Filed: 2026-03-31

Period: 2026-03-25

CIK: 0001840877

SIC: 3842 (ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

8-K — ea0283875-8k_envoy.htm (Primary)

EX-16.1 — LETTER OF GRANT THORNTON LLP DATED AS OF MARCH 31, 2026 (ea028387501ex16-1.htm)

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8-K — CURRENT REPORT

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

8-K

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date

of Report (Date of earliest event reported): March 25, 2026

ENVOY

MEDICAL, INC.

(Exact

name of registrant as specified in its charter)

Delaware

001-40133

86-1369123

(State

or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS

Employer

Identification No.)

4875

White Bear Parkway

White Bear Lake, MN

55110

(Address

of principal executive offices)

(Zip

Code)

Registrant’s

telephone number, including area code: (877) 900-3277

Not

Applicable

(Former

name or former address, if changed since last report)

Check

the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under

any of the following provisions:

☐

Written

communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting

material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement

communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities

registered pursuant to Section 12(b) of the Act:

Title

of each class

Trading

Symbol(s)

Name

of each exchange on which registered

Class

A Common Stock, par value $0.0001 per share

COCH

The

Nasdaq Stock Market LLC

Redeemable

Warrants, each whole Warrant

exercisable for one share of Class A Common Stock at an exercise price of $11.50 per share

COCHW

The

Nasdaq Stock Market LLC

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405

of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging

growth company ☒

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item

4.01. Changes in Registrant’s Certifying Accountant.

(a)

Dismissal of Independent Registered Public Accounting Firm

The

Audit Committee (the “Committee”) of the Board of Directors of Envoy Medical, Inc. (the “Company”)

conducted a competitive process to select the audit firm to serve as the Company’s independent registered public accounting firm

beginning with the fiscal year ending December 31, 2026. At the conclusion of that process, EisnerAmper LLP (“EisnerAmper”)

was appointed to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026.

On March 25, 2026, the Company notified Grant Thornton LLP (“Grant Thornton”) of its dismissal as the Company’s

independent registered public accounting firm, effective as of the date of the notice. The decision to change the Company’s independent

registered public accounting firm was approved by the Committee.

Grant

Thornton’s audit reports on the Company’s consolidated financial statements for each of the fiscal years ended December 31,

2025 and December 31, 2024, did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to

uncertainty, audit scope, or accounting principles, except that each such report contained an explanatory paragraph expressing substantial

doubt about the Company’s ability to continue as a going concern. Furthermore, during each of the fiscal years ended December 31,

2025, and December 31, 2024 and through the date of dismissal: (i) there were no “disagreements,” as that term is defined

in Item 304(a)(1)(iv) of Regulation S-K (“Regulation S-K”), between the Company and Grant Thornton 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 Grant Thornton, would have caused Grant Thornton to make reference thereto in their reports; and (ii) no “reportable

events” within the meaning of Item 304(a)(1)(v) of Regulation S-K except for material weaknesses in internal control over financial

reporting that were disclosed in the Company’s Annual Reports on Form 10-K for years ended December 31, 2025 and December

31, 2024, which were filed with the Securities and Exchange Commission (the “SEC”) on March 23, 2026 and March 31,

2025, respectively.

The

Committee has authorized Grant Thornton to respond fully to the inquiries of EisnerAmper concerning the foregoing reportable events and

related matters.

The

Company provided Grant Thornton with a copy of the disclosures in this Current Report on Form 8-K and requested that Grant Thornton provide

the Company with a letter addressed to the Securities and Exchange Commission (the “SEC”) stating whether Grant Thornton

agrees to the statements made by the Company herein. A copy of the letter from Grant Thornton addressed to the SEC and dated as of March 27,

2026 is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b)

Appointment of New Independent Registered Public Accounting Firm

Upon

the approval of the Committee, the Company entered into an engagement agreement with EisnerAmper, dated March 26, 2026, to serve as the

Company’s independent public accounting firm for the fiscal year ending December 31, 2026.

During

the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through the date of dismissal, neither the Company

nor anyone on its behalf has consulted with EisnerAmper regarding: (i) the application of accounting principles to a specific transaction,

either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither

a written report nor oral advice was provided to the Company that EisnerAmper concluded was an important factor considered by the Company

in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement

within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any reportable event within the

meaning of Item 304(a)(1)(v) of Regulation S-K.

Item 9.01

Financial Statements and Exhibits.

(d)

Exhibits

Exhibit

Number

Description

16.1

Letter of Grant Thornton LLP dated as of March 31, 2026.

104

Cover

Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURES

Pursuant

to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by

the undersigned hereunto duly authorized.

ENVOY

MEDICAL, INC.

March 31,

2026

By:

/s/

Robert Potashnick

Robert

Potashnick

Interim

Chief Financial Officer

EX-16.1 — LETTER OF GRANT THORNTON LLP DATED AS OF MARCH 31, 2026

EX-16.1

Filename: ea028387501ex16-1.htm · Sequence: 2

Exhibit

16.1

March

31, 2026

U.S.

Securities and Exchange Commission

Office

of the Chief Accountant

100

F Street, NE

Washington,

DC 20549

Re:

Envoy Medical, Inc.

File No. 001-40133

Dear

Sir or Madam:

have read Item 4.01 of Form 8-K of Envoy Medical, Inc., dated March 31, 2026, and agree with the statements concerning our Firm

contained therein.

Very

truly yours,

/s/

GRANT THORNTON LLP

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