Item 4.01 Changes in Registrant's Certifying Accountant

(a) Resignation of previous independent registered public accounting firm

(i) On March 9, 2021 Fortune Valley Treasures, Inc. (the "Company") received a

notice of resignation from its independent registered accountant, WWC,

Professional Corporation ("WWC") of San Mateo, California.

(ii) The reports of WWC on the financial statements of our company for the


      fiscal years ended December 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 December 4, 2017. During the period January 1,


      2018 through March 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 March 9,


      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 March 11, 2021 our company provided WWC with a copy of this Current


      Report and has requested that it furnish our company with a letter
      addressed to the U.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 March 10, 2021, our board of directors approved the engagement of Malone Bailey, LLP ("MB") of Houston, Texas, as our new independent registered public accounting firm to audit and review our company's financial statements. We do not currently have an audit committee. During our two most recent fiscal years, the subsequent interim periods thereto, and through March 10, 2021, the engagement date of MB, neither our company, nor anyone on our behalf, has consulted MB regarding either:

(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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