Item 4.01 Changes in Registrant's Certifying Accountant.

On May 19, 2023, Blue Biofuels, Inc. (the "Company") engaged BF Borgers CPA PC ("Borgers") to serve as the Company's independent accountant and PCAOB certified audit firm for purposes of auditing the Company's financial statements for the period ending December 31, 2023. The Company had no contact with Borgers during the previous two years for any purpose.

The Company's previous independent accounting firm, Prager Metis CPAs, LLC ("Prager"), which had performed the Company's audits since 2020, was dismissed on May 19, 2023, by the Company's audit committee. Prager was only engaged this year to perform a review of the Company's unaudited quarterly financial information for the three months ended March 31, 2023. Prager's report for either of the past two years (December 31, 2022 and 2021) did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles, except that such reports expressed substantial doubt regarding the Company's ability to continue as a "going concern".

During the years ended December 31, 2022 and 2021, and in the subsequent period through May 19, 2023, there were no disagreements with Prager on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to the satisfaction of Prager, would have caused Prager to make reference to the matter in its reports on the Company's financial statements for such periods. During the years ended December 31, 2022 and 2021, and in the subsequent period through May 19, 2023, there were no reportable events of the types described in Item 304(a)(1)(v) of Regulation S-K.

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