Item 4.01. Change in Registrant's Certifying Accountant

On April 3, 2023, the Audit Committee (the "Audit Committee") of the Board of Directors of Cryomass Technologies Inc, a Nevada corporation (the "Company"), approved the engagement of Macias Gini & O'Connel LLP ("MGO") as the Company's independent registered public accounting firm for the Company's fiscal year ending December 31, 2023, effective immediately, and resolved to terminate BF Borgers CPA PC ("Borgers") as the Company's independent registered public accounting firm, effective immediately. Borger's audit reports on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2021 and 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2021, and 2022, and the subsequent interim periods through March 23, 2023, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Borgers on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Borgers's satisfaction, would have caused Borgers to make reference thereto in their reports on the financial statements for such years, and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation. The Company provided Borgers with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Borgers furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of Borger's letter dated April 3, 2023, is filed as Exhibit 16.1 hereto. During the fiscal years ended December 31, 2021, and 2022, and the subsequent interim periods through the date of MGO's engagement, neither the Company nor anyone acting on its behalf has consulted with MGO regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements or the effectiveness of internal control over financial reporting, and neither a written report or oral advice was provided to the Company that MGO concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Borgers a copy of the disclosures in this report and has requested that Borgers furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Borgers agreed with the Company's statements in this Item 4.01. A copy of the letter, dated [April 3, 2023] furnished by Borgers in response to that request is filed as Exhibit 16.1 to this Report.

Item 9.01. Financial Statements and Exhibits





(d)  Exhibits.



Exhibit No.   Description of Exhibit
16.1            Letter of BF Borgers CPA PC, dated April 3, 2023
104            Cover Page Interactive Data File (embedded within the Inline XBRL document)

NOTE REGARDING FORWARD LOOKING STATEMENTS

Any statements in this Current Report on Form 8-K or any exhibit hereto about future expectations, plans, and prospects for the Company, including statements about Company's future expectations, beliefs, goals, plans, or prospects, constitute "forward-looking statements" within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act. In some cases you can identify forward-looking statements because they contain words such as "anticipate," "believe," "continue," "could," "estimate," "expect," "intend," "may," "might," "likely," "plan," "potential," "predict," "project," "seek," "should," "target," "will," "would," or similar expressions and the negatives of those terms.

These forward-looking statements involve risks, uncertainties, and assumptions that could cause actual performance or results to differ materially from those expressed or suggested by the forward-looking statements. If any of these risks or uncertainties materialize, or if any of Company's assumptions prove incorrect, its actual results could differ materially from the results expressed or implied by these forward-looking statements. These risks and uncertainties include risks associated with: Company's ability to achieve or maintain profitability, and to effectively manage its anticipated growth; and the risks described in the other filings Company makes with the Securities and Exchange Commission from time to time, including the risks described under the heading "Risk Factors" in Company's Annual Report on Form 10-K for the year ended December 31, 2022 and subsequent quarterly reports on Form 10-Q, and which should be read in conjunction with its financial results and forward-looking statements. All forward-looking statements in this Current Report on Form 8-K or any exhibit hereto are based on information available to Company as of the date hereof, and it does not assume any obligation to update the forward-looking statements provided to reflect events that occur or circumstances that exist after the date on which they were made, except as required by law.





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