THEGLOBE COM INC 8-K filed 2025

Item 4.01

Changes in Registrant’s Certifying Accountant.

On April 17, 2025, theglobe.com, inc. (the “Company”) was
notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered accounting firm. On November
1, 2024, CBIZ CPAs P.C. (“CBIZ CPAs”) acquired the attest business of Marcum. On April 17, 2025, following the approval of
the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged, effective immediately, as the Company’s independent
registered public accounting firm for the fiscal year ended December 31, 2025.

The reports of Marcum regarding the Company’s financial statements
for the fiscal years ended December 31, 2024 and December 31, 2023, did not contain any adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope, or accounting principles except that, the report for fiscal years ended December
31, 2023 and December 31, 2024 included an explanatory paragraph relating to substantial doubt about the Company’s ability to continue
as a going concern.

During the fiscal years ended December 31, 2024 and December 31, 2023,
and through April 17, 2025, the date of Marcum’s resignation, there were (a) no disagreements (as defined in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions) with Marcum on any matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Marcum, would have caused Marcum to make
reference to such disagreement in its report and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation
S-K and the related instructions).

During the fiscal years ended December 31, 2024 and December 31, 2023,
and through April 17, 2025, the date Marcum informed the Company of their resignation, neither the Company nor anyone on the Company’s
behalf consulted with CBIZ CPAs regarding (i) the application of accounting principles to a specific completed or contemplated transaction
or regarding the type of audit opinions that might be rendered by CBIZ CPAs on the Company’s financial statements, and CBIZ CPAs
did not provide any written or oral advice that was an important factor considered by the Company in reaching a decision as to any such
accounting, auditing, or financial reporting issue or (ii) any matter that was either the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions), as that term is described in Item 304(a)(1)(iv) of Regulation S-K, or a
reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Marcum with a copy of this Current Report on Form
8-K prior to its filing with the U.S. Securities and Exchange Commission (the “SEC”) and requested that Marcum furnish the
Company with a letter addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating whether it agrees with the above statements
made by us in response to Item 304(a) of Regulation S-K and, if it does not agree, the respects in which it does not agree, as required
under Item 304(a)(3) of Regulation S-K. A copy of Marcum’s letter, dated April 17, 2025, is filed as Exhibit 16.1 (which is incorporated
by reference herein) to this Current Report on Form 8-K.
Theglobe Com Inc - 8-K

Item 4.01 - Changes in Registrant's Certifying Accountant

Item 9.01 - Financial Statements and Exhibits
