H1-B Visa company transfer before stamping

Hi, My case was approved in 2021 but not yet stamped and never worked in US. Is it allowed to transfer company because my case filed employer is not existed or any cap exemption?

Thank you.

If your employer filed H1B petition after your name was picked in the lottery and if that petition was approved, then a new employer may be able to file your H1B under cap-exempt exempt. There are cases where USCIS has approved under cap-exempt even if visa was never stamped and the H1B beneficiary never worked in the US.

Thank you very much sir.