Item 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On October 28, 2022, Liggett & Webb P.A. ("Liggett") resigned as the independent
auditors of Balance Labs, Inc., a company incorporated under the laws of the
State of Delaware (the "Company"). The Company's board accepted Liggett's
termination on October 31, 2022.
The reports of Liggett on the financial statements of the Company as of and for
the fiscal years ended December 31, 2021 and 2020 did not contain any adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles, except that the reports of
Liggett for the years ended December 31, 2021 and 2020 contained an explanatory
paragraph which noted that there was substantial doubt as to the Company's
ability to continue as a going concern because the Company has experienced net
losses since inception and negative cash flows from operations and has relied on
loans from related parties to fund its operations. .
During the Company's most recent fiscal years and the subsequent interim period
through October 28, 2022, there were no disagreements with Liggett 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 Liggett, would have caused it to make reference to the subject
matter of the disagreement(s) in connection with its report. During the
Company's most recent fiscal years and the subsequent interim period through
October 28, 2022, there were no reportable events of the type described in Item
304(a)(1)(v) of Regulation S-K.
The Company provided Liggett with a copy of the foregoing disclosure and
requested Liggett to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made therein. A copy of such letter furnished by Liggett is filed as Exhibit
16.1 to this Form 8-K.
On October 31, 2022, the Board approved the engagement of Assurance Dimensions
("Assurance") as the Company's new independent registered public accounting firm
for the review of the Company's quarterly report on Form 10-Q for the period
ended September 30, 2022 and to audit the Company's consolidated financial
statements for the fiscal year ending December 31, 2022.
During the Company's most recent fiscal years and the subsequent interim period
through September 30, 2022, neither the Company nor anyone on its behalf
consulted with Assurance regarding (i) the application of accounting principles
to a specified transaction, either completed or proposed; the type of audit
opinion that might be rendered on the Company's financial statements, and
neither a written report nor oral advice was provided that Assurance concluded
was an important factor considered by the 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 Item 304(a)(1)(iv) of
Regulation S-K and its related instructions) or a reportable event (as described
in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
The exhibit listed in the following Exhibit Index is filed as part of this
Current Report on Form 8-K.
Exhibit No. Description
16.1 Letter from Liggett & Webb P.A. to the Securities and Exchange
Commission, dated October 31, 2022
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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BALANCE LABS, INC. 
