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): December 312, 2024

DP Cap Acquisition Corp I

(Exact name of registrant as specified in its charter)

Cayman Islands

001-41041

N/A

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

418 Broadway, #6895
Albany, NY		12207
(Address of principal executive offices)		(Zip Code)

(929) 392-3578

(Registrant’s telephone number, including area code)

341 Newbury Street, 6^th Floor, Boston, MA 02115

(Former name or former address, if changed since last report)

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
Units, each consisting of one Class A ordinary share, par value $0.0001, and one-half of one redeemable warrant	DPCSU	The Nasdaq Stock Market LLC

Class A ordinary shares, par value $0.0001 per share	DPCS	The Nasdaq Stock Market LLC

Warrants, each whole warrant exercisable for one Class A ordinary share, each at an exercise price of $11.50 per share	DPCSW	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 ☒

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. Changes in Registrant’s Certifying Accountant.

(ab)Effective December 312, 2024, DP Cap Acquisition Corp. I (the “Company”) ~~ceased~~engaged ~~its~~Hudgens ~~client-auditor~~CPA, ~~relationship~~PLLC ~~between the Company and Marcum LLP~~ (“~~Marcum~~Hudgens”). ~~The determination~~ to ~~cease~~serve ~~the~~as ~~relationship was made by~~ the Company’s ~~Board~~independent ofregistered ~~Directors.~~public ~~The~~accounting ~~Company has not yet selected an auditing~~ firm ~~to replace Marcum~~.

~~Marcum’s~~During ~~reports on~~ the Company’s ~~consolidated financial statements as of and for the~~ fiscal years ended December 31, 2023 and December 31, 2022 ~~did~~and ~~not~~the ~~contain~~subsequent aninterim ~~adverse~~period ~~opinion~~through orDecember ~~disclaimer~~12, of2024, ~~opinion~~neither ~~and~~the ~~were~~Company ~~not~~nor ~~qualified~~anyone oron ~~modified~~its asbehalf tohas ~~uncertainty,~~consulted ~~audit~~with ~~scope~~Hudgens orregarding (i) the application of accounting principles to a specified transaction, ~~except~~either ~~that~~completed ~~Marcum’s~~or ~~Independent~~proposed, ~~Auditor’s~~or ~~Report~~the ~~dated~~type ~~March~~of ~~29,~~audit ~~2024~~opinion ~~expressed~~that ~~substantial~~might ~~doubt~~be ~~about~~rendered on the Company’s ~~ability~~financial statements, and neither a written report nor oral advice was provided to ~~continue~~the Company that Hudgens 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 ~~going~~disagreement ~~concern~~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.

During the fiscal years ended December 31, 2023 and December 31, 2022 and the subsequent interim period through December 3, 2024, (i) there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to Marcum’s satisfaction, would have caused Marcum to make reference to the subject matter of any such disagreement in connection with its reports for such years and interim period, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K other than the material weaknesses in the Company’s internal controls identified by management related to the controls around the interpretation and accounting for certain complex financial instruments.2

The Company provided Marcum with a copy of the above disclosures and requested that Marcum furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of Marcum’s letter dated December 5, 2024 is filed as Exhibit 16.1 to this Current Report on Form 8-K.SIGNATURE

~~Item~~Pursuant ~~9.01~~to ~~Financial~~the ~~Statements~~requirements ~~and~~of ~~Exhibits~~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.

(d) Exhibits

	DP CAP ACQUISITION CORP I

Dated: December 12, 2024	By:	/s/ Xixuan Hei
	Name:	Xixuan Hei
	Title:	Chairman and Chief Executive Officer

~~The following exhibits are furnished with this report.~~3

Exhibit No.		Description
16.1		Letter from Marcum LLP addressed to the Securities and Exchange Commission
104		Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURE

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.

	DP CAP ACQUISITION CORP I
Dated: December 5, 2024	By:	/s/ Xixuan Hei
	Name:	Xixuan Hei
	Title:	Chairman and Chief Executive Officer

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