AST SPACEMOBILE, INC. : Changes in Registrant’s Certifying Accountant, Financial

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Item 4.01 Changes in Registrant’s Certifying Accountant.

Marcum LLP (“Marcum”) served as the independent registered public accounting
firm for AST SpaceMobile, Inc., a Delaware corporation formerly known as New
Providence Acquisition Corp. (the “Company”), and its subsidiaries for the
period from May 28, 2019 (inception) through the year ended December 31, 2020,
and the subsequent interim period until July 6, 2021. On July 6, 2021, the Audit
Committee of the Board of Directors of the Company approved the change in the
Company’s independent registered public accounting firm, effective July 6, 2021,
to KPMG LLP (“KPMG”).

Marcum’s report on the Company’s financial statements as of December 31, 2020
and 2019, and for the year ended December 31, 2020 and the period from May 28,
2019 (inception) through December 31, 2019, did not contain an adverse opinion
or disclaimer of opinion, nor were such reports qualified or modified as to
uncertainty, audit scope or accounting principles, except that such audit report
contained an explanatory paragraph in which Marcum expressed substantial doubt
as to the Company’s ability to continue as a going concern if it did not
complete a business combination. During the period of Marcum’s engagement by the
Company, and the subsequent interim period preceding Marcum’s dismissal, there
were no disagreements with Marcum on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of Marcum, would have caused
it to make a reference to the subject matter of the disagreement in connection
with its reports covering such periods. In its Annual Report on Form 10-K/A, the
Company disclosed control deficiencies which are material weaknesses. No other
“reportable events,” as defined in Item 304(a)(1)(v) of Regulation S-K, occurred
within the period of Marcum’s engagement and subsequent interim period preceding
Marcum’s dismissal.

During the period from May 28, 2019 (inception) through December 31, 2020 and
the subsequent interim period preceding the engagement of KPMG, neither the
Company nor anyone on its behalf consulted KPMG regarding either: (i) 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 financial statements, and neither a written report was provided to
the Company or oral advice was provided that KPMG concluded was an important
factor considered by the Company in reaching a decision as to the accounting,
auditing, or financial reporting issue; or (ii) any matter that was the subject
of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K) or a
“reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K)

The Company provided Marcum with a copy of the disclosures made pursuant to this
Item 4.01 prior to the filing of this Current Report on Form 8-K and requested
that Marcum furnish a letter addressed to the Securities and Exchange
Commission, as required by Item 304(a)(3) of Regulation S-K, which is attached
hereto as Exhibit 16.1, stating whether it agrees with such disclosures, and if
not, stating the respects in which it does not agree.

Item 9.01. Financial Statement and Exhibits.

(d) Exhibits.
Exhibit No.   Description
16.1*           Letter from Marcum LLP regarding Change in Independent Registered
              Public Accounting Firm dated July 9, 2021.

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