Tavia Acquisition Corp.

Marcum LLP (“Marcum”) was engaged as our independent registered public accounting firm in connection with our Initial Public Offering and provided reports on our financial statements from March 7, 2024 (inception) through December 5, 2024.

As previously disclosed, on January 20, 2025, we dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective as of January 20, 2025. The dismissal of Marcum was approved by the audit committee and was not the result of any disagreement with Marcum. Marcum’s audit reports on the Company’s balance sheets as of March 31, 2024 and December 5, 2024, the related statement of operations, changes in shareholders’ equity and cash flows for the period from March 7, 2024 (inception) through March 31, 2024, and the related notes 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 reports included an explanatory paragraph relating to substantial doubt about the Company’s ability to continue as a going concern. During the period from March 7, 2024 (inception) through March 31, 2024 and through December 5, 2024 , as well as the subsequent interim period through the date of dismissal, there were (i) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Marcum’s satisfaction, would have caused Marcum to make reference thereto in their reports on the financial statements for such fiscal periods, and (ii) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

As previously disclosed, on January 20, 2025, we formally engaged WithumSmith+Brown PC, or Withum, as our independent registered public accounting firm for the fiscal year ended December 31, 2024.

The following is a summary of fees paid to Withum for services rendered.

Audit Fees. For the year ended December 31, 2025 and for the period from March 7, 2024 (inception) through December 31, 2024, fees for Withum, our independent registered public accounting firm, were approximately $95,600 and $37,500, respectively, for the services Withum performed in connection with the audit of our December 31, 2025 financial statements included in this Annual Report on Form 10-K. During the year ended December 31, 2024, fees for our independent registered public accounting firm were approximately $174,000 for the services Marcum LLP, or Marcum, performed in connection with our Initial Public Offering.

Audit-Related Fees. Audit-related services consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay Withum for consultations concerning financial accounting and reporting standards for the year ended December 31, 2025 and for the period from March 7, 2024 (inception) through December 31, 2024.

Tax Fees. We did not pay Withum for tax planning and tax advice for the year ended December 31, 2025 and for the period from March 7, 2024 (inception) through December 31, 2024.

All Other Fees. We did not pay Withum for other services for the year ended December 31, 2025 and for the period from March 7, 2024 (inception) through December 31, 2024.

The following is a summary of fees paid or to be paid to Marcum LLP, or Marcum for services rendered.

Audit Fees. For the year ended December 31, 2025 and for the period from March 7, 2024 (inception) through December 31, 2024, fees for our independent registered public accounting firm were approximately $0 and $174,000 for the services Marcum performed in connection with our Initial Public Offering.

Audit-Related Fees. Audit-related services consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay Marcum for consultations concerning financial accounting and reporting standards for the year ended December 31, 2025 and for the period from March 7, 2024 (inception) through December 31, 2024.

Tax Fees. We did not pay Marcum for tax planning and tax advice for the year ended December 31, 2025 and for the period from March 7, 2024 (inception) through December 31, 2024.

All Other Fees. We did not pay Marcum for other services for the year ended December 31, 2025 and for the period from March 7, 2024 (inception) through December 31, 2024.

Pre-Approval Policy

Our audit committee was formed upon the consummation of our Initial Public Offering. As a result, the audit committee did not pre-approve all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the audit).