Item 4.01 Changes in Registrant's Certifying Accountant.

On December 12, 2022, US Lighting Group, Inc. (the "Company") entered into an engagement letter with Marcum LLP to engage Marcum to serve as the Company's independent registered public accounting firm to audit the Company's financial statements for the fiscal year ended December 31, 2022. The appointment of Marcum as the Company's accounting firm is contingent on Marcum completing their client acceptance procedures.

During the Company's two most recent fiscal years and any subsequent interim period prior to engaging Marcum, the Company did not consult Marcum 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 the Company's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related instructions to this item) or a reportable event (as described in paragraph 304(a)(1)(v) of Regulation S-K).


                                       2

© Edgar Online, source Glimpses