MAAQU Mana Capital Acquisition Corporation

(a) Dismissal of independent registered public accounting firm.

On November 9, 2022, the Company’s Board of Directors dismissed MaloneBailey, LLP (“MaloneBailey”), the Company’s independent registered public accounting firm prior to the Business Combination, as the Company’s independent registered public accounting firm. MaloneBailey’s report of independent registered public accounting firm dated March 31, 2022 on the Company’s balance sheet as of December 31, 2021, the related statements of operations, changes in stockholders’ equity and cash flows for the period from May 19, 2021 (inception) through December 31, 2021 and the related notes to the financial statements did not contain any adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainties, audit scope or accounting principles.

During the period from May 19, 2021 (inception) through December 31, 2021 and the subsequent interim period through September 30, 2022, there were no “disagreements” (as such term is defined in Item 304(a)(1)(iv) of Regulation S-K) with MaloneBailey 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 MaloneBailey, would have caused MaloneBailey to make reference thereto in its reports on the Company’s financial statements for such periods. During the period from May 19, 2021 (inception) through December 31, 2021 and the subsequent interim period through September 30, 2022, there have been no “reportable events” (as such term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Company has provided MaloneBailey with a copy of the disclosures made by the registrant in this Item 4.01 in response to Item 304(a) of Regulation S-K under the Exchange Act of 1934, as amended (the “Exchange Act”) and requested that MaloneBailey furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by the registrant in this Item 4.01 in response to Item 304(a) of Regulation S-K under the Securities Exchange Act of 1934, as amended, and, if not, stating the respects in which it does not agree. The letter from MaloneBailey is attached hereto as Exhibit 16.1.

(b) Disclosures regarding the new independent auditor.

On November 9, 2022, the Company’s Board of Directors approved the engagement of Prager Metis CPA’s LLP (“Prager”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2022. Prager previously served as the independent registered public accounting firm of Legacy Cardio prior to the Business Combination. During the period from May 19, 2021 (inception) through November 9, 2022, neither the Company, nor anyone on its behalf, consulted with Prager with respect to (i) 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, and neither a written report was provided to the Company or oral advice was provided that Prager concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue; or (ii) any matter that was the subject of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K) or a “reportable event,” as described in Item 304(a)(1)(v) of Regulation S-K.