ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

Former Independent Registered Public Accounting Firm

On September 30, 2021, Yichien Yeh, CPA ("Yeh") resigned as EOS Inc. (the "Company") independent registered public accounting firm, effectively immediately.

The audit reports of Yeh on the Company's financial statements as of and for the fiscal years ended December 31, 2020 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

Since its engagement as the Company's independent registered public accounting firm and through September 30, 2021, a) there were no disagreements with Yeh on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Yeh, would have caused it to make reference thereto in its reports on the financial statements for such years and (b) there were no "reportable events" as described in Item 304(a)(1)(v) of Regulation S-K.

In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished Yeh with a copy of this Current Report on Form 8-K on October 18, 2021, providing Yeh with the opportunity to furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and if not, stating the respects in which it does not agree. Attached as Exhibit 16.1 is a copy of Yeh's letter addressed to the SEC relating to the statements made by the Company in this report.

New Independent Registered Public Accounting Firm

On October 18, 2021, in connection with the resignation of Yeh, upon the approval of its director, the Company engaged Onestop Assurance PAC ("OneStop") its new independent registered public accounting firm to audit and review the Company's financial statements, effective immediately.

During the Company's two most recent fiscal years ended December 31, 2020 and 2019, and for the subsequent interim period through October 18, 2021, neither the Company nor anyone on its behalf consulted OneStop regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; or on the type of audit opinion that might be rendered on the consolidated financial statements of the Company, and neither a written report nor oral advice was provided to the Company that Yeh concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS






(d) Exhibits:



Exhibit No.   Description
  16.1          Letter from Yichien Yeh, CPA dated October 22, 2021





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