Item 4.01 Changes in Registrant's Certifying Accountant.

Effective as of October 10, 2022, Liggett & Webb P.A. ("Liggett & Webb") resigned as the independent registered public accounting firm for Makamer Holdings, Inc., a Nevada corporation (the "Company").

The audit reports of Liggett & Webb on the consolidated financial statements of the Company for the fiscal years ended December 31, 2021 and December 31, 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.

During the years ended December 31, 2021 and December 31, 2020, and through October 10, 2022, there were no (a) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) with Liggett & Webb on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Liggett & Webb's satisfaction, would have caused Liggett & Webb to make reference to the subject matter thereof in connection with its reports for such years, or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation S-K.

The Company provided Liggett & Webb with a copy of the disclosures it is making in this Current Report on Form 8-K and requested from Liggett & Webb a letter addressed to the Securities and Exchange Commission indicating whether it agrees with such disclosures. A copy of Liggett & Webb's letter dated October 13, 2022 is filed herewith as Exhibit 16.1.

Item 9.01 Financial Statements and Exhibits.






Exhibit No.   Description
   16.1         Letter from Liggett & Webb to the Securities and Exchange Commission,
              dated October 13, 2022
    104       Cover Page Interactive Data File (embedded within the Inline XBRL
              document)




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Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.





                       MAKAMER HOLDINGS, INC.

Date: October 13, 2022 By:  /s/ Alex Mond
                            Alex Mond
                            Chief Executive Officer






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