Item 4.01. Changes in Registrant's Certifying Accountant.

The Audit Committee of the Board of Directors (the "Audit Committee") of Monster Beverage Corporation (the "Company") has completed a process to review the appointment of the Company's independent registered public accounting firm for the fiscal year ending December 31, 2023.

As a result of this process, on January 11, 2023, the Audit Committee approved the engagement of Ernst & Young LLP ("EY") as the Company's independent registered public accounting firm for the Company's fiscal year ending December 31, 2023, subject to the execution of an engagement letter. Deloitte & Touche LLP ("Deloitte"), the Company's current independent registered public accounting firm, will continue as the Company's independent registered public accounting firm for the year ended December 31, 2022.

The audit reports of Deloitte on the Company's consolidated financial statements for each of the two most recent fiscal years ended December 31, 2021 and 2020 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 Company's fiscal years ended December 31, 2021 and 2020, and the subsequent interim period through January 13, 2023, (i) there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) between the Company and Deloitte on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedures, which, if not resolved to Deloitte's satisfaction, would have caused Deloitte to make reference to the subject matter of the disagreements in connection with its reports on the Company's consolidated financial statements for such fiscal years, and (ii) 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 provided Deloitte with a copy of this Current Report on Form 8-K and requested that Deloitte furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein and, if not, stating the respects in which it does not agree. A copy of Deloitte's letter, dated January 13, 2023, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

During the fiscal years ended December 31, 2021 and 2020, and during the subsequent interim period through January 13, 2023, neither the Company nor anyone on its behalf consulted with EY regarding (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 Company's consolidated financial statements, and neither a written report nor oral advice was provided to the Company that EY 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 either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instruction thereto), or (iii) any reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). On January 13, 2023, the Company issued a press release announcing the above-described matters. A copy of the press release is furnished as Exhibit 99.1 hereto.

Item 9.01. Financial Statements and Exhibits.





(d) Exhibits



                     Letter from Deloitte & Touche LLP to the Securities and Exchange
  Exhibit 16.1     Commission dated January 13, 2023.
  Exhibit 99.1       Press Release dated January 13, 2023.
                   The cover page from this Current Report on Form 8-K, formatted in
Exhibit 104        iXBRL (Inline eXtensible Business Reporting Language).

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