Item 4.01 Change in Registrant's Certifying Accountant.
Friedman LLP was engaged as the independent registered public accounting firm of
Clearday, Inc., ("Clearday" or the "Company") on November 5, 2021 for the fiscal
year ending December 31, 2021 and was the independent registered public
accounting firm of Allied Integral United, Inc. ("AIU"). As previously reported
by the Company on a Current Report on Form 8K filed on September 10, 2021, on
September 9, 2021, the Company completed its previously announced acquisition
and merger with AIU.
On November 30, 2021, Friedman resigned as the Company's independent registered
public accounting firm.
The report of Friedman LLP on AIU's consolidated financial statements for the
years ended December 31, 2019 and 2020 that were included in the Company's
registration statement filed on Form S-4, Registration No. 333-256138, as
amended on June 14, 2021 (the "Merger Registration Statement") did not contain
an adverse opinion or disclaimer of opinion, nor was it qualified or modified as
to uncertainty, audit scope or accounting principles other than each such report
contains an explanatory paragraph regarding AIU's ability to continue as a going
concern.
During the years ended December 31, 2019 and 2020, and the subsequent interim
period through November 30, 2021, there were no: (1) disagreements (as defined
in Item 304(a)(l)(iv) of Regulation S-K and the related instructions) with
Friedman LLP on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreement if not
resolved to the satisfaction of Friedman LLP would have caused Friedman LLP to
make reference thereto in its reports on the consolidated financial statements
for such years, or (2) reportable events (as described in Item 304(a)(l)(v) of
Regulation S-K).
On November 30, 2021, Friedman LLP resigned as Clearday's independent registered
public accounting firm.
The Company is considering other firms to be our independent registered public
accounting firm to provide an audit report or the Company's consolidated
financial statements as of and for the year ending December 31, 2021.
The Company delivered a copy of this Current Report on Form 8-K to Friedman LLP
on December 3, 2021 and requested that it provide a letter addressed to the SEC
stating whether or not Friedman LLP agrees with the statements made in response
to this Item 4.0l and copy of which is attached hereto as Exhibit 16.1, stating
that Friedman LLP agrees with the statements set forth in paragraphs first,
second, third fourth, fifth and seventh of this Item 4.01.
(d) Exhibits.
No. Description
16.1 Letter dated December 3, 2021 from Friedman LLP to the SEC
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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CLEARDAY, INC. 
