ASTC Astrotech Corporation

Item 4.01  Changes in Registrant’s Certifying Accountant .

On April 11, 2019, the Audit Committee (the “Committee”) of the Board of Directors of Astrotech Corporation (the “Company”) determined to select a new firm to serve as the Company’s independent registered public accounting firm. On May 14, 2019, the Committee notified BDO USA, LLP (“BDO”) that it had determined to dismiss BDO as the Company’s independent registered public accounting firm, effective as of that same date. On and effective as of that same date, the Company appointed Armanino, LLP (“Armanino”) as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2019.

BDO’s reports on the Company’s consolidated financial statements for the fiscal years ended June 30, 2018 and June 30, 2017 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that BDO’s report for the fiscal year ended June 30, 2018 included an explanatory paragraph indicating that there was substantial doubt about the Company’s ability to continue as a going concern

During the Company’s two most recent fiscal years and the subsequent interim period preceding BDO’s dismissal, there were: (i) no “disagreements” (within the meaning of Item 304(a)(1)(iv) of Regulation S-K) with BDO 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 BDO, would have caused it to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements of the Company; and (ii) no “reportable events” (as such term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Company has provided BDO with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”) and requested BDO to furnish to the Company a letter addressed to the SEC stating that it agrees with the statements made above. A copy of BDO’s letter dated May 15, 2019 is attached as Exhibit 16.1 to this Current Report on Form 8-K.

During the Company’s two most recent fiscal years and the subsequent interim period up to the date of Armanino’s engagement, neither the Company nor anyone on the Company’s behalf consulted with Armanino regarding: (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Company’s financial statements; (iii) the provision of written or oral advice that would be an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issues; or (iv) any matter that was the subject of a “disagreement” or a “reportable event” (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and Item 304(a)(1)(v) of Regulation S-K, respectively).