diff --git a/packages/react-native/ReactAndroid/src/main/java/com/facebook/react/fabric/mounting/mountitems/SendAccessibilityEventMountItem.java b/packages/react-native/ReactAndroid/src/main/java/com/facebook/react/fabric/mounting/mountitems/SendAccessibilityEventMountItem.java
deleted file mode 100644
index 354d328a97c3..000000000000
--- a/packages/react-native/ReactAndroid/src/main/java/com/facebook/react/fabric/mounting/mountitems/SendAccessibilityEventMountItem.java
+++ /dev/null
@@ -1,57 +0,0 @@
-/*
- * Copyright (c) Meta Platforms, Inc. and affiliates.
- *
- * This source code is licensed under the MIT license found in the
- * LICENSE file in the root directory of this source tree.
- */
-
-package com.facebook.react.fabric.mounting.mountitems;
-
-import androidx.annotation.NonNull;
-import com.facebook.infer.annotation.Nullsafe;
-import com.facebook.react.bridge.ReactSoftExceptionLogger;
-import com.facebook.react.bridge.RetryableMountingLayerException;
-import com.facebook.react.fabric.mounting.MountingManager;
-
-@Nullsafe(Nullsafe.Mode.LOCAL)
-final class SendAccessibilityEventMountItem implements MountItem {
-
-  private final String TAG = "Fabric.SendAccessibilityEvent";
-
-  private final int mSurfaceId;
-  private final int mReactTag;
-  private final int mEventType;
-
-  SendAccessibilityEventMountItem(int surfaceId, int reactTag, int eventType) {
-    mSurfaceId = surfaceId;
-    mReactTag = reactTag;
-    mEventType = eventType;
-  }
-
-  @Override
-  public void execute(@NonNull MountingManager mountingManager) {
-    try {
-      mountingManager.sendAccessibilityEvent(mSurfaceId, mReactTag, mEventType);
-    } catch (RetryableMountingLayerException e) {
-      // Accessibility events are similar to commands in that they're imperative
-      // calls from JS, disconnected from the commit lifecycle, and therefore
-      // inherently unpredictable and dangerous. If we encounter a "retryable"
-      // error, that is, a known category of errors that this is likely to hit
-      // due to race conditions (like the view disappearing after the event is
-      // queued and before it executes), we log a soft exception and continue along.
-      // Other categories of errors will still cause a hard crash.
-      ReactSoftExceptionLogger.logSoftException(TAG, e);
-    }
-  }
-
-  @Override
-  public int getSurfaceId() {
-    return mSurfaceId;
-  }
-
-  @Override
-  @NonNull
-  public String toString() {
-    return "SendAccessibilityEventMountItem [" + mReactTag + "] " + mEventType;
-  }
-}
diff --git a/packages/react-native/ReactAndroid/src/main/java/com/facebook/react/fabric/mounting/mountitems/SendAccessibilityEventMountItem.kt b/packages/react-native/ReactAndroid/src/main/java/com/facebook/react/fabric/mounting/mountitems/SendAccessibilityEventMountItem.kt
new file mode 100644
index 000000000000..b894de9e359e
--- /dev/null
+++ b/packages/react-native/ReactAndroid/src/main/java/com/facebook/react/fabric/mounting/mountitems/SendAccessibilityEventMountItem.kt
@@ -0,0 +1,40 @@
+/*
+ * Copyright (c) Meta Platforms, Inc. and affiliates.
+ *
+ * This source code is licensed under the MIT license found in the
+ * LICENSE file in the root directory of this source tree.
+ */
+
+package com.facebook.react.fabric.mounting.mountitems
+
+import com.facebook.react.bridge.ReactSoftExceptionLogger
+import com.facebook.react.bridge.RetryableMountingLayerException
+import com.facebook.react.fabric.mounting.MountingManager
+
+internal class SendAccessibilityEventMountItem(
+    private val _surfaceId: Int,
+    private val reactTag: Int,
+    private val eventType: Int
+) : MountItem {
+
+  private val TAG = "Fabric.SendAccessibilityEvent"
+
+  override public fun execute(mountingManager: MountingManager) {
+    try {
+      mountingManager.sendAccessibilityEvent(_surfaceId, reactTag, eventType)
+    } catch (e: RetryableMountingLayerException) {
+      // Accessibility events are similar to commands in that they're imperative
+      // calls from JS, disconnected from the commit lifecycle, and therefore
+      // inherently unpredictable and dangerous. If we encounter a "retryable"
+      // error, that is, a known category of errors that this is likely to hit
+      // due to race conditions (like the view disappearing after the event is
+      // queued and before it executes), we log a soft exception and continue along.
+      // Other categories of errors will still cause a hard crash.
+      ReactSoftExceptionLogger.logSoftException(TAG, e)
+    }
+  }
+
+  override public fun getSurfaceId(): Int = _surfaceId
+
+  override public fun toString(): String = "SendAccessibilityEventMountItem [$reactTag] $eventType"
+}