Received NOID with H1 transfer at employer A. Can I transfer to employer B?

Oct 4th: lost my job with client A
(Have 60 days to find a job)
After 57 days i.e,
Dec 1st: H1 transfer files by an employer A with no client letter. They filed it as in-house project
March 20: got a job at Client A though employer A
Apri 1st week: got RFE asking for I-140 if approved or immigration stampings to add claimed out-of-country days as requested by us during the transfer.
Apr 3rd week: responded
Apr 4th week: notice was issued with the USCIS action of intent
May 1st week: received the NOID notice asking for project details and employer’s tax documents

At this time, I have employer B who’s willing to transfer my visa with the same working client. Can I transfer my visa to employer B and start working with receipt number?
If employer A’s visa denied, can I still work with employer B’s pending visa and does it have any impact on my the pending visa?
If I can’t transfer to employer B, what are all my options?

For a change of employer aka transfer petition you need to have an approved H1B with the employer you are working with.
In your case because your current petition is being processed with a NOID , the new employer can file a cap-exempt petition rather than a change of employer however chances are high that if approved, it may be approved with consular processing meaning you may have to leave the US, go for a visa stamping and then come back.