Form 8-K

8-K — Elauwit Connection, Inc.

Accession: 0001104659-26-114654

Filed: 2026-10-08

Period: 2026-10-08

CIK: 0002063863

SIC: 4899 (COMMUNICATION SERVICES, NEC)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

8-K — tm2627243d1_8k.htm (Primary)

EX-16.1 — EXHIBIT 16.1 (tm2627243d1_ex16-1.htm)

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):

October 8, 2026

Elauwit Connection, Inc.

(Exact name of registrant as specified in its charter)

Delaware

001-42935

99-3101171

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

1021 Second Avenue, Suite A

Columbia, South Carolina

29209

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including

area code: (704) 558-3099

Check the appropriate box below if the Form 8-K filing is intended

to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, par value $0.0001 per share

ELWT

The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant is an emerging growth

company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange

Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company x

If an emerging growth company, indicate by check mark if the registrant

has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant

to Section 13(a) of the Exchange Act. ¨

Item 4.01

Change in Registrant’s Certifying Accountant.

(a) On October 5, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of Elauwit Connection, Inc.

(the “Company”), after discussion with management, approved the dismissal of WithumSmith+Brown, PC (“WithumSmith+Brown”)

as the Company’s independent registered public accounting firm, effective immediately.

WithumSmith+Brown was initially engaged by the Company on

August 26, 2025 and served as the Company’s independent registered public accounting firm only for the fiscal year ended December

31, 2025 through October 5, 2026, however, WithumSmith+Brown did not issue a report after March 31, 2026 which pertained to the audited

financial statements of the Company as of and for the fiscal year ended December 31, 2025. Accordingly, WithumSmith+Brown did not audit

or issue a report on the Company’s financial statements for the fiscal year ended December 31, 2024.

WithumSmith+Brown’s report on the Company’s consolidated

financial statements as of and for the fiscal year ended December 31, 2025 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.

During the fiscal year ended December 31, 2025 and the subsequent

interim period through October 5, 2026, there were (i) no “disagreements” as that term is defined in Item 304(a)(1)(iv) of

Regulation S-K, between the Company and WithumSmith+Brown on any matter of accounting principles or practices, financial statement disclosure,

or auditing scope or procedure, any of which that, if not resolved to WithumSmith+Brown's satisfaction, would have caused WithumSmith+Brown

to make reference to the subject matter of any such disagreement in connection with its report for such year and (ii) no reportable events

within the meaning of Item 304(a)(1)(v) of Regulation S-K during the most recent fiscal year or the subsequent interim period, except

for the material weaknesses in the Company’s internal control over financial reporting as disclosed in Item 9A of Part II of the

Company’s Annual Report on Form 10-K for the year ended December 31, 2025.

The Company provided WithumSmith+Brown with a copy of the

disclosures it is making in this Current Report on Form 8-K (the “Report”). The Company requested that WithumSmith+Brown furnish

a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy

of WithumSmith+Brown's letter dated October 8, 2026 is attached as Exhibit 16.1 hereto.

(b) On October 5, 2026, the Audit Committee approved the engagement of MPB Global LLP (“MPB Global”) as the Company’s

new registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.

During the fiscal year ended December 31, 2025, and the subsequent

interim period through the date of the filing of this Form 8-K, neither the Company nor anyone on its behalf has consulted with MPB Global

regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion

that might be rendered on the Company's financial statements and neither a written report nor oral advice was provided to the Company

that MPB Global concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or

financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation

S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Item 9.01

Financial Statements and Exhibits.

(d) Exhibits.

Exhibit No.

Description

16.1

Letter of WithumSmith+Brown PC dated October 8, 2026

SIGNATURES

Pursuant to the requirements of the Securities

Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

ELAUWIT CONNECTION, INC.

Date: October 8, 2026

/s/ James P. Di Bartolo II

Name:

James P. Di Bartolo II

Title:

Chief Financial Officer

EX-16.1 — EXHIBIT 16.1

EX-16.1

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Exhibit 16.1

October 8, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Dear Ladies and Gentlemen:

We have read the

statements included under Item 4.01 of the Form 8-K dated October 8, 2026, to be filed by our former client, Elauwit Connection, Inc.

We agree with the statements concerning our Firm contained in Item 4.01 of such Form 8-K. We are not in a position to agree or disagree

with other statements contained therein.

Sincerely,

/s/ WithumSmith+Brown, PC

WithumSmith+Brown, PC

Buffalo, New York

INDEPENDENT MEMBER OF HLB - THE GLOBAL ADVISORY AND ACCOUNTING NETWORK

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