Item 4.01 Changes in Registrant's Certifying Accountant.

(a) Resignation of Previous Independent Registered Public Accounting Firm

Based on information provided by the Registrant's previous independent registered public accounting firm, Friedman LLP ("Friedman"), effective September 1, 2022, Friedman combined with Marcum LLP ("Marcum") and continued to operate as an independent registered public accounting firm as a wholly-owned subsidiary of Marcum. On May 30, 2023 Marcum resigned as the Independent Registered Public Accounting Firm of the Registrant.

Neither of Friedman's reports on the financial statements of the Registrant for either of the past two fiscal years ended, respectively, December 31, 2020 and December 31, 2021, contained an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles.

During the Registrant's two most recent fiscal years ended, respectively, December 31, 2020 and December 31, 2021, and the subsequent interim period through May 30, 2023, there were no disagreements with Friedman and Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Friedman and Marcum, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report.

During the Registrant's two most recent fiscal years ended, respectively, December 31, 2020 and December 31, 2021, and the subsequent interim period through May 30, 2023, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Registrant has provided Marcum with a copy of the above disclosures. A letter to the Commission dated May 30, 2023 from Marcum regarding its concurrence or disagreement with the statements made by the Registrant in this current report concerning the resignation of Marcum as the Registrant's independent registered public accounting firm is attached as Exhibit 16 hereto.

(b) Engagement of New Independent Registered Public Accounting Firm

On May 30, 2023, the Audit Committee approved the appointment of Simon & Edward, LLP ("Simon & Edward") as the Registrant's new independent registered public accounting firm. Prior to engaging Simon & Edward, neither the Registrant nor anyone on its behalf has consulted with Simon & Edward with respect to 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 the Registrant's consolidated financial statements, and neither a written report nor oral advice was provided to the Registrant that Simon & Edward concluded was an important factor considered by the Registrant in reaching a decision as to any 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 and the related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01 Financial Statements and Exhibits.





(d) Exhibits



Exhibit Number:   Description:

      16            Letter from Marcum LLP dated May 30, 2023

      104         Cover Page Interactive Data File (formatted in iXBRL)








  2

© Edgar Online, source Glimpses