RAVE 8-K filed 2026 · insiderdelta

Item 4.01. Changes in Registrant’s Certifying
Accountants.

(a)             
Effective February 10, 2026, Rave Restaurant Group, Inc. (the “ Company ”) dismissed Whitley Penn LLP (“ Whitley
Penn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved
by the Audit Committee of the Company’s board of directors.

The reports of Whitley Penn on the
Company’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse
opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the
two fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley
Penn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,
if not resolved to the satisfaction of Whitley Penn, would have caused Whitley Penn to make reference to the subject matter of the disagreement
in connection with their reports, and (ii) there were no “reportable events” within the meaning of Item 304(a) (1)(v) of Regulation
S-K.

The Company has provided Whitley Penn
with a copy of the disclosures contained in this Form 8-K and has requested that Whitley Penn furnish to the Company a letter addressed
to the Securities and Exchange Commission stating whether Whitley Penn agrees with the statements contained herein and, if not, stating
the respects in which it does not agree. A copy of the letter from Whitley Penn concurring with the statements contained herein is attached
as Exhibit 16.1 to this Form 8-K.

(b)           
Effective February 10, 2026, the Company engaged Bodwell Vasek Wells DeSimone, LLP P (“ BVWD ”) as the
independent registered public accounting firm to audit the Company’s financial statements. During the two fiscal years ended June
29, 2025, and the subsequent interim period preceding such appointment, the Company did not consult with
BVWD regarding (i) either the application of accounting principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Company’s financial statements, or (ii) any matter that was either the subject of
a disagreement with BVWD or a “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
RAVE Rave Restaurant Group, Inc. - 8-K

Item 4.01 - Changes in Registrant's Certifying Accountant

Item 9.01 - Financial Statements and Exhibits
