Vivos Therapeutics, Inc.: auditor change, Baker Tilly US, LLP to Haynie & Company

On September 29, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of Vivos Therapeutics, Inc. (the “Company”) approved the dismissal of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm, effective as of that date.

there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Baker Tilly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure

On September 29, 2026, the Audit Committee approved the engagement of Haynie & Company (“Haynie”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, effective as of that date.