Form 8-K

8-K — DNA X, Inc.

Accession: 0001493152-26-020414

Filed: 2026-04-30

Period: 2026-04-27

CIK: 0001178697

SIC: 3661 (TELEPHONE & TELEGRAPH APPARATUS)

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): April 27, 2026

DNA

X, Inc.

(Exact

name of registrant as specified in its charter)

Delaware

001-38907

94-3336783

(State or other jurisdiction

of incorporation)

(Commission

File

Number)

(IRS

Employer

Identification

No.)

4445

Eastgate Mall, Suite 200

San

Diego, CA

92121

(Address

of principal executive offices)

(Zip

Code)

Registrant’s telephone

number, including area code: (661) 618-7580

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 per share

SONM

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.

Dismissal

of Independent Registered Public Accounting Firm

April 27, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of DNA X, Inc. (the “Company”)

dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm.

Baker

Tilly’s audit reports on the Company’s consolidated financial statements for the fiscal years ended December 31, 2025 and

December 31, 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, except that the report for the fiscal year ended December 31, 2025 included a statement relating

to substantial doubt about the Company’s ability to continue as a going concern.

During

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

the date of this report, (i) there were no “disagreements” (within the meaning set forth in Item 304(a)(1)(iv) of Regulation

S-K and the instructions related thereto) between the Company and Baker Tilly on any matter of accounting principles or practices, financial

statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Baker Tilly’s satisfaction, would

have caused Baker Tilly to make reference to the subject matter of the disagreements in connection with their reports; and (ii)

there were no “reportable events” (within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K), except for the material

weakness in the Company’s internal control over financial reporting related to a lack of personnel with sufficient technical accounting

expertise to appropriately analyze and account for complex, non-routine transactions, including business acquisitions, as reported in

Part II, Item 9A of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The material weakness

has not yet been remediated. The Audit Committee discussed the reportable event described above with Baker Tilly, and the Company has

authorized Baker Tilly to respond fully to the inquiries of the Company’s successor independent registered public accounting firm

concerning this reportable event.

accordance with Item 304(a)(3) of Regulation S-K, the Company furnished Baker Tilly with a copy of this Current Report on Form 8-K and

requested that Baker Tilly furnish the Company with a letter addressed to the SEC stating whether Baker Tilly agrees with the statements

of the Company herein and, if not, stating the respects in which it does not agree. Baker Tilly furnished the requested letter, stating

its agreement with such statements, and a copy of such letter is filed herewith as Exhibit 16.1.

Engagement

of New Independent Registered Public Accounting Firm

April 27, 2026, the Audit Committee approved the engagement of TAAD LLP (“TAAD”) as the Company’s independent registered

public accounting firm for the fiscal year ending December 31, 2026. During the Company’s two most recent fiscal years and the

subsequent interim period through the date of this report prior to the engagement of TAAD, neither the Company nor anyone on its behalf

consulted TAAD 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 TAAD concluded was an important factor considered by the Company in reaching a decision as to any accounting,

auditing, or financial reporting issue, or (ii) any matter that was either the subject of a “disagreement” (within the meaning

set forth in Item 304(a)(1)(iv) of Regulation S-K and the instructions related thereto) or a “reportable event” (within the

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

Item

9.01 Financial Statements and Exhibits.

(d)

Exhibits

Exhibit

Number

Description

16.1

Letter from Baker Tilly US, LLP dated April 30, 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.

DNA X, INC.

Date:

April 30, 2026

By:

/s/

Clayton Crolius

Name:

Clayton Crolius

Title:

Chief Financial Officer

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit

16.1

April

30, 2026

U.S.

Securities and Exchange Commission

100

F Street, N.E.

Washington,

DC 20549

Ladies

and Gentlemen:

have read the statements made by DNA X, Inc. included under Item 4.01 of its Current Report on Form 8-K dated April 27, 2026, to

be filed with the Securities and Exchange Commission. We agree with the statements concerning our Firm contained therein.

Sincerely,

/s/

Baker Tilly US, LLP

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