Item 4.01 Changes in Registrant's Certifying Accountant
(a) Resignation of previous independent registered public accounting firm
(i) On
notice of resignation from its independent registered accountant, WWC,
(ii) The reports of WWC on the financial statements of our company for the
fiscal years endedDecember 31, 2018 and 2019 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that both of such reports contained an explanatory paragraph stating that there was substantial doubt about the company's ability to continue as a going concern.
(iii) The Company engaged WWC on
2018 throughMarch 9, 2021 there were no disagreements with WWC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to WWC's satisfaction, would have caused the auditor to make reference to the subject matter of the disagreement in connection with his report.
(iv) During our company's two most recent fiscal years and through
2021, the date of resignation, (a) there were no disagreements with WWC 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 WWC 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.
(v) On
Report and has requested that it furnish our company with a letter addressed to theU.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of this letter is attached as Exhibit 16.1.
(b) Appointment of new independent registered public accounting firm
On
(i) the application of accounting principles to a specified transaction, either
completed or proposed; or the type of audit opinion that might be rendered on our company's financial statements, and either a written report was provided to our company or oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered by our 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
paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as
described in paragraph 304(a)(1)(v) of Regulation S-K.
(iii) or financial reporting issue; or
(iv) Any matter that was either the subject of a disagreement as defined in
paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as
described in paragraph 304(a)(1)(v) of Regulation S-K.
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