Form 8-K

8-K — ESPEY MFG & ELECTRONICS CORP

Accession: 0002077096-26-000284

Filed: 2026-10-16

Period: 2026-10-13

CIK: 0000033533

SIC: 3679 (ELECTRONIC COMPONENTS, NEC)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

8-K — ea0308814-8k_espey.htm (Primary)

EX-16.1 — LETTER FROM WITHUMSMITH+BROWN, PC TO THE SECURITIES AND EXCHANGE COMMISSION, OCTOBER 15, 2026 (ea030881401ex16-1.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

October

13, 2026

ESPEY

MFG. & ELECTRONICS CORP.

(Exact name of registrant as specified in

its charter)

New

York

001-04383

14-1387171

(State

or Other Jurisdiction of Incorporation)

(Commission

File Number)

(IRS

Employer Identification No.)

233

Ballston Avenue, Saratoga

Springs, New

York 12866

(Address

of principal executive offices)

(518)

584-4100

(Registrant’s

telephone number, including area code)

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

Name of each exchange on which registered

Common

Stock $.33-1/3 par value

ESP

NYSE

American

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 ☐

If 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

October 13, 2026, upon the recommendation and approval of the Audit Committee of the Board of Directors of Espey Mfg. & Electronics

Corp. (the “Company”), the Company dismissed WithumSmith+Brown, PC (“Withum”) as its independent registered public

accounting firm. Concurrently, following the completion of an evaluation process, the Audit Committee selected PKF O’Connor Davies

(“PKF”) as the Company’s new independent registered public accounting firm for the fiscal year ending June 30, 2027,

subject to the completion of PKF’s standard client acceptance procedures.

Withum’s

reports on the Company’s financial statements as of and for the fiscal years ended June 30, 2025 and June 30, 2026 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 June 30, 2025 and June 30, 2026 there were: (i) no “disagreements” within the meaning of Item 304(a)(1)(iv)

of Regulation S-K and the related instructions between the Company and Withum on any matters of accounting principles or practices, financial

statement disclosure or auditing scope or procedure which, if not resolved to Withum’s satisfaction, would have caused Withum to

make reference thereto in its reports; and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation

S-K.

The

Company has provided Withum with a copy of the disclosures it is making in this Current Report on Form 8-K and has requested that Withum

furnish a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with these statements. A copy

of Withum’s letter, dated October 15, 2026, is attached hereto as Exhibit 16.1.

During

the fiscal years ended June 30, 2025 and June 30, 2026, neither the Company nor anyone on its behalf has consulted with PKF 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 PKF 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, Pro Forma Financial Information and Exhibits

(d)

Exhibits

Exhibit No.

Document

16.1

Letter

from WithumSmith+Brown, PC to the Securities and Exchange Commission, October 15, 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.

Date: October 16, 2026

ESPEY

MFG. & ELECTRONICS CORP.

By:

/s/

Kaitlyn O’Neil

Chief Financial Officer

EX-16.1 — LETTER FROM WITHUMSMITH+BROWN, PC TO THE SECURITIES AND EXCHANGE COMMISSION, OCTOBER 15, 2026

EX-16.1

Filename: ea030881401ex16-1.htm · Sequence: 2

Exhibit 16.1

October 15, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Dear Ladies and Gentlemen:

We have read

the statements included under Item 4.01 of the Form 8-K dated October 15, 2026, to be filed by our former client, Espey Mfg. & Electronics

Corp. We agree with the statements concerning our Firm contained in Item 4.01 of such Form 8-K. We are not in a position to agree or disagree

with other statements contained therein.

Very truly yours,

WithumSmith+Brown, PC

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