OMEX ODYSSEY MARINE EXPLORATION INC

“In connection with our evaluation for the year ended December 31, 2023, we identified a material weakness in our internal control over financial reporting as of December 31, 2023, relating to the appropriate review of accounting positions for certain significant transactions.”

“Based on that evaluation, our management, including our CEO and CFO, concluded that our disclosure controls and procedures were not effective as of September 30, 2026, as the result of the material weakness in our internal control over financial reporting discussed below, which is currently being remediated.”