ENCISION INC

On October 17, 2023, we were notified that Gries & Associates, LLC (“Gries”), our independent registered public accounting firm, had completed a sale of its customers to GreenGrowth CPAs Inc. (“GreenGrowth CPAs”). As a result of this transaction, Gries resigned its engagement with us immediately.

On October 18, 2023, upon the approval of our Audit Committee, we engaged GreenGrowth CPAs as our new independent registered public accounting firm for our fiscal year ending March 31, 2024 and interim periods.

Gries’ reports on our financial statements for the past two years 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. The report had been prepared assuming that we would continue as a going concern and included an explanatory paragraph regarding our ability to continue as a going concern as result of recurring losses and a deficiency in shareholders’ equity.

During the year ended March 31, 2023, and the subsequent period through October 17, 2023, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between us and Gries on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Gries’ satisfaction, would have caused Gries to make reference thereto in its reports on the financial statements for such years; and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K, except that Gries advised us of material weaknesses in its internal control over financial reporting as of March 31, 2023 and 2022.