DRAD Digirad Corporation

The Audit Committee (the “Committee”) of the Board of Star Equity Holdings, Inc. (the “Company”) recently conducted an extensive and comprehensive selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2022. The Committee invited several independent registered public accounting firms to participate in this process. As a result of such process, the Committee approved the appointment of Wolf and Company, P.C. (“Wolf”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2022, subject to satisfactory completion of standard engagement acceptance procedures. These standard procedures were subsequently completed as of July 18, 2022.

During the fiscal years ended December 31, 2021 and 2020, and through the effective date of Wolf’s engagement, neither the Company nor anyone acting on its behalf consulted Wolf regarding (1) 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 consolidated financial statements, and Wolf did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, or (2) any matter that was either the subject of a disagreement (as that term is used in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) on accounting principles or practices, financial statement disclosure or auditing scope or procedures or a “reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K).