On March 21, 2024, Nogin Inc., a Delaware-incorporated company, reported the resignation of Grant Thornton LLP as its independent registered public accounting firm. The resignation was effective immediately. Grant Thornton's reports on Nogin Inc.'s financial statements for the fiscal years ending December 31, 2021, and December 31, 2022, were free of adverse opinions, disclaimers, or qualifications related to accounting principles or audit scope. There were no disagreements or reportable events between Nogin Inc. and Grant Thornton during the audits of the specified fiscal years and the subsequent period leading up to the resignation date. Nogin Inc. has provided Grant Thornton with the disclosures in the Current Report on Form 8-K and has received a letter from Grant Thornton, dated March 27, 2024, agreeing with the statements made in the report. Additionally, Nogin Inc. disclosed that on December 5, 2023, the company and certain subsidiaries filed for Chapter 11 bankruptcy, and as part of the restructuring, there will be no distribution to common stockholders, rendering the common stock and warrants effectively worthless.

On March 21, 2024, Nogin Inc., a Delaware-incorporated company, reported the resignation of Grant Thornton LLP as its independent registered public accounting firm. The resignation was effective immediately. Grant Thornton's reports on Nogin Inc.'s financial statements for the fiscal years ending December 31, 2021, and December 31, 2022, were free of adverse opinions, disclaimers, or qualifications related to accounting principles or audit scope. There were no disagreements or reportable events between Nogin Inc. and Grant Thornton during the audits of the specified fiscal years and the subsequent period leading up to the resignation date. Nogin Inc. has provided Grant Thornton with the disclosures in the Current Report on Form 8-K and has received a letter from Grant Thornton, dated March 27, 2024, agreeing with the statements made in the report. Additionally, Nogin Inc. disclosed that on December 5, 2023, the company and certain subsidiaries filed for Chapter 11 bankruptcy, and as part of the restructuring, there will be no distribution to common stockholders, rendering the common stock and warrants effectively worthless.