Form 8-K

8-K — Nakamoto Inc.

Accession: 0001493152-26-029606

Filed: 2026-06-22

Period: 2026-06-17

CIK: 0001946573

SIC: 6199 (FINANCE SERVICES)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

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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): June 17, 2026

Nakamoto

Inc.

(Exact

name of registrant as specified in its charter)

Delaware

001-42103

84-3829824

(State or other jurisdiction

of incorporation)

(Commission

File

Number)

(IRS

Employer

Identification

Number)

300

10th Ave South, Nashville, TN

37203

(Address

of Principal Executive Offices)

(Zip

Code)

(615)

676-8668

(Registrant’s

telephone number, including area code)

N/A

(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

Common

Stock, par value $0.001

NAKA

The

Nasdaq Stock Market LLC

Tradeable

Warrants to purchase shares of Common Stock, par value $0.001 per share

NAKAW*

OTC

Pink Market

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405)

or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

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. ☐

*The

registrant’s tradeable warrants trade over-the-counter on OTC Pink Market operated on the OTC Markets under the trading symbol

“NAKAW”.

Item

4.01 Changes in Registrant’s Certifying Accountant.

(a)

Dismissal of Independent Registered Public Accounting Firm

June 17, 2026, the Audit Committee of the Board of Directors of Nakamoto Inc., a Delaware corporation (the “Company”),

dismissed Sadler, Gibb & Associates, LLC (“Sadler”) as the Company’s independent registered public

accounting firm. The Company informed Sadler of its dismissal on June 17, 2026.

During

the period of Sadler’s engagement beginning in 2022 through the date of Sadler’s dismissal, (i) there were no disagreements

(as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Sadler on any matter of accounting principles

or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to Sadler’s satisfaction, would

have caused Sadler to make reference to the subject matter of the disagreement in connection with its reports on the Company’s

financial statements, and (ii) there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K, except

for the material weakness relating to internal control over financial reporting described in Part II, Item 9A of the Company’s

Annual Report on Form 10-K for the year ended December 31, 2025. The Audit Committee discussed the material weakness described above

with Sadler, and the Company has authorized Sadler to respond fully to the inquiries of Wolf & Company, P.C. (“Wolf”)

concerning such matter. Sadler’s reports on the Company’s financial statements for the two most recent fiscal years ended

December 31, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty,

audit scope or accounting principles.

accordance with Item 304(a)(3) of Regulation S-K, the Company provided Sadler with a copy of this Current Report on Form 8-K prior to

its filing with the U.S. Securities and Exchange Commission (“SEC”) and requested that Sadler furnish the Company

with a letter addressed to the SEC stating whether it agrees with the above statements in this Item 4.01(a). A copy of Sadler’s

letter, dated June 17, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b)

Appointment of New Independent Registered Public Accounting Firm

June 17, 2026, the Audit Committee approved the engagement of Wolf as the Company’s independent registered public accounting firm

and formally engaged Wolf on June 17, 2026. Wolf’s appointment will be for the Company’s fiscal year ending December 31,

2026, and related interim periods ending June 30, 2026, and September 30, 2026.

During

the Company’s two most recent fiscal years ended December 31, 2025, and December 31, 2024, and for the subsequent interim period

through June 17, 2026, neither the Company nor anyone on its behalf consulted Wolf regarding (i) the application of accounting principles

to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the consolidated financial

statements of the Company, in connection with which neither a written report nor oral advice was provided to the Company that Wolf concluded

was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue;

or (ii) any matter that was either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event

as described in Item 304(a)(1)(v) of Regulation S-K.

Item

9.01 Financial Statements and Exhibits.

(d)

Exhibits.

16.1

Letter from Sadler, Gibb & Associates, LLC to the Securities and Exchange Commission, dated June 17, 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.

NAKAMOTO

INC.

Dated:

June 22, 2026

By:

/s/

Teresa Gendron

Teresa

Gendron

Chief

Financial Officer

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit

16.1

June

17, 2026

Securities

and Exchange Commission

100

F Street, N.W.

Washington,

D.C. 20549-7561

Ladies

and Gentlemen,

have read the statements of Nakamoto Inc. relating to the event described under Item 4.01 of Form 8-K dated June 17, 2026, and we agree

with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the registrant contained

in Item 4.01.

Respectfully,

/s/

Sadler, Gibb & Associates, LLC

Draper,

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