Form 8-K

8-K — BITMINE IMMERSION TECHNOLOGIES, INC.

Accession: 0001493152-26-020901

Filed: 2026-05-01

Period: 2026-04-27

CIK: 0001829311

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)

THE SECURITIES EXCHANGE ACT OF 1934

Date

of Report (Date of earliest event reported): April 27, 2026

BITMINE

IMMERSION TECHNOLOGIES, INC.

(Exact

name of registrant as specified in its charter)

Delaware

001-42675

84-3986354

(State

or other jurisdiction

of incorporation or organization)

(Commission

File Number)

(IRS

Employer

Identification No.)

800

Connecticut Avenue

Norwalk,

Connecticut 06854

(Address

of principal executive office) (Zip Code)

203-401-8200

(Registrants’

telephone number, including area code)

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 $0.0001

BMNR

The

New York Stock Exchange

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.

The

Audit Committee of the Board of Directors (the “Audit Committee”) of Bitmine Immersion Technologies, Inc.,

a Delaware corporation (the “Company”), in connection with carrying out its appointed duties and responsibilities,

conducted a review to determine the Company’s independent registered public accounting firm for the Company’s 2026 fiscal

year. On April 27, 2026, upon the recommendation of the Audit Committee, the Board of Directors of the Company (the “Board”)

approved the dismissal of Bush & Associates CPA LLC (“Bush & Associates”) as the Company’s independent

registered public accounting firm.

Bush

& Associates audited the Company’s financial statements, including its consolidated balance sheets as of August 31, 2025, and

2024, and the related consolidated statements of operations, shareholders’ equity, and cash flows for the years then ended, and

the related notes (collectively referred to as the “Financial Statements”). The audit reports of Bush &

Associates on the Financial Statements did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified

as to uncertainty, audit scope, or accounting principles.

During

the fiscal years ended August 31, 2025, and 2024, and the subsequent interim period through April 27, 2026, there were no disagreements

with Bush & Associates 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 Bush & Associates, would have caused Bush & Associates

to make reference to the subject matter of the disagreements in connection with its reports. During the fiscal years ended August 31,

2025, and 2024, and the subsequent interim period through April 27, 2026, there were no events of the type listed in paragraphs (A) through

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

The

Company furnished Bush & Associates with a copy of the disclosures in this Current Report, and requested that Bush & Associates

furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made in this Current Report and,

if not, stating the respects in which it does not agree. A copy of Bush & Associates’ letter to the SEC is filed as Exhibit

16.1 to this Current Report.

April 27, 2026, the Company engaged KPMG LLP (“KPMG”) as its new independent registered public accounting firm

beginning with the quarter ending May 31, 2026, and year ending August 31, 2026. The change in the Company’s independent registered

public accounting firm was recommended by the Audit Committee and approved by the Board. During the fiscal years ended August 31, 2025,

and 2024, and the subsequent interim period through April 27, 2026, neither the Company nor anyone on its behalf consulted with KPMG

regarding either (i) the application of accounting principles to a specific transaction, either completed or proposed; (ii) the type

of audit opinion that might be rendered on the Company’s consolidated financial statements; or (iii) any matter that was the subject

of a disagreement, as that term is 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.

The

Company provided KPMG with a copy of this Current Report and requested KPMG to review the disclosure contained in this Current Report

before it is filed with the SEC. The Company also provided KPMG the opportunity to furnish us with a letter addressed to the SEC containing

any new information, clarification of the expression of the Company’s views stated in this Current Report, or the respects in which

KPMG disagrees with the statements made in this Current Report. KPMG has advised the Company that it has reviewed the disclosures in

this Current Report and has no basis upon which to submit such a letter addressed to the SEC.

Item

9.01 Financial Statements and Exhibits

(d)

Exhibits.

Exhibit

No.

Description

16.1

Letter to the Securities & Exchange Commission from Bush & Associates CPA LLC.

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 thereunto duly authorized.

Bitmine

Immersion Technologies, Inc.

Dated:

May 1, 2026

By:

/s/

Chi Tsang

Name:

Chi

Tsang

Title:

Chief

Executive Officer

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit 16.1

May 1, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Bitmine Immersion Technologies, Inc.

File No. 001-42675

To Whom it May Concern:

We have read and carefully reviewed the statements

made by Bitmine Immersion Technologies, Inc. (the “Company”) under Item 4.01 of its Current Report on Form 8-K

dated May 1, 2026. We agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Bush & Associates CPA LLC

Henderson, Nevada

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