BioKey (Cayman), Inc. Receives Auditor Letter from S&E

What Happened
BioKey (Cayman), Inc. filed an Item 4.01 Form 8‑K reporting that on August 6, 2026 the company received a letter from S&E (Shine & Ellegaard or similar) dated July 1, 2026. The letter states whether S&E agrees or disagrees with statements made in the company’s earlier 8‑K concerning a change in the registrant’s certifying accountant. A copy of the letter is filed with this report as Exhibit 16.1.

Key Details

• The company received the auditor’s letter on August 6, 2026.
• The letter from S&E is dated July 1, 2026 and is included as Exhibit 16.1 to the 8‑K.
• Item reported on the 8‑K: 4.01 (Changes in Registrant’s Certifying Accountant).
• The filing also references Exhibit 16.1 and includes the Inline XBRL cover page under Item 9.01.

Why It Matters
Auditor correspondence about a change in the certifying accountant is a formal disclosure investors use to assess audit and accounting matters. The letter can indicate whether the departing or incoming auditor had any disagreements or comments about prior statements or disclosures; such disagreements, if present, can affect investor confidence in the company’s financial reporting. Investors should review Exhibit 16.1 and the prior 8‑K that reported the auditor change for full context; the 8‑K itself does not change reported financial results.