Not automatically, and not merely because the letterhead changed. What matters is which entity actually carries the sponsorship, employs you and pays. If affiliate B takes that role, the filing should explain B’s role and the change from A; existing payment records must retain their true history. Ask the employer to confirm the sponsor of record in writing.
Deciding whether affiliate B can carry the sponsorship you started
Set out, on one page, what changes with the switch: employer name, work location, who signs, who pays the US$15,000 processing fee, and who is instructed on the US$2 million gift. Where entity A already appears in filed material, the change should be explained rather than left as a discrepancy. Counsel can advise on presentation; the government makes the determination on the record before it.
Ask for the answers in a fixed order and put each in writing: who is the sponsor of record, from what date, who signs the offer, who runs payroll, and who is instructed on any payment. Only then look at what has already been done under the earlier arrangement. Hypothetical example: a candidate sponsored for a role at a clinical-supplies wholesaler receives a revised offer on new letterhead while the payroll registration, the reporting line and the fee already paid all still sit with the first entity.
The order matters because every later answer is read against the earlier ones. Programme terms are not settled, so confirm current eligibility and cost requirements against official sources rather than relying on what applied when the offer was first made.