Item 4.01 Changes in Registrant's Certifying Accountant.

On September 28, 2022, (the "Effective Date"), Elvictor Group, Inc. (the "Company") notified its independent registered public accounting firm, BF Borgers CPA PC ("Borgers"), that the company was terminating Borgers engagement as the Company's independent auditors and was therefore dismissing Borgers, as the Company's independent auditors effective immediately. The Company's decision was approved by its board of directors, acting in lieu of an audit committee. Concurrently with Borgers dismissal, the board of directors of the Company appointed RBSM LLP ("RBSM") as the Company's new independent registered public accounting firm effective, September 28, 2022.

Borger's audit reports on the Company's financial statements for the fiscal years ended December 31, 2020 and 2021 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 fiscal years ended December 31, 2020 and 2021 and through the Effective Date, there were (i) no disagreements between the Company and Borgers (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Borgers, would have caused Borgers to make reference to the subject matter of such disagreements in connection with its audit reports on the Company's financial statements for such years, and (ii) no reportable events as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Borgers with a copy of this current report on Form 8-K and has requested that Borgers furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not Borgers agrees with the statements in this Item 4.01 and, if not, stating the respects in which is does not agree. A copy of this letter, dated September 30, 2022, is filed as Exhibit 16.1 to this report.

During the Company's two most recent fiscal years ended December 31, 2020 and 2021 and in the subsequent interim period through the Effective Date, the Company, or anyone acting on its behalf, did not consult with RBSM on (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company's financial statements, and RBSM did not provide either in a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304 (a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item 304 (a)(1)(v) of Regulation S-K.





Forward-Looking Statements


This Form 8-K and Exhibit 16.1 attached hereto contain, and may implicate, forward-looking statements regarding the Company, and include cautionary statements identifying important factors that could cause actual results to differ materially from those anticipated.




Item 9.01  Financial Statements and Exhibits.



16.1 Letter from BF Borgers CPA PC, dated September 30, 2022 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)


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