Verde Resources, Inc.

During the Company’s fiscal years ended June 30, 2026 and 2025, and the subsequent period through October 6, 2026, there were no (i) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and J&S on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of J&S, would have caused J&S to make reference to the subject matter of the disagreement in their reports on the financial statements for such years, or (ii) “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), except that there were material weaknesses in the Company’s internal control over financial reporting reported by the Company in its Annual Reports on Form 10-K for the periods ended June 30, 2026 and 2025 related to (i) insufficient segregation of duties, (ii) insufficiently formalized policies, procedures and documentation, (iii) lack of formalized regulatory reporting process and oversight, (iv) lack of an internal audit function, and (v) lack of an audit committee of the board of directors.

In accordance with Item 304(a)(3) of Regulation S-K, the Company has provided J&S with a copy of the foregoing disclosures and has requested that J&S furnish the Company with a letter addressed to the Securities and Exchange Committee stating whether J&S agrees with the statements made by the Company set forth above, and if it does not agree, the respects in which it does not agree. A copy of the letter, dated October 9, 2026, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits (d)