Jowell Global : Changes of Registrant’s Certifying Accountants - Form 6-K

Changes of Registrant's Certifying Accountants

On November 21, 2022, the Audit Committee (the "Audit Committee") of Board of Directors of Jowell Global Ltd. (the "Company") approved the dismissal of Friedman LLP ("Friedman") as the Company's independent registered public accounting firm and the engagement of Marcum Asia CPAs LLP ("Marcum Asia") to serve as the independent registered public accounting firm of the Company. The Company has been notified by Friedman that it has combined with Marcum LLP and continued to operate as an independent registered public accounting firm. Friedman served as the Company's independent registered public accounting firm through November 20, 2022. The services previously provided by Friedman are now provided by Marcum Asia.

The audit reports of Friedman on the consolidated financial statements of the Company for each of the fiscal years ended December 31, 2020 and 2021 did not contain an adverse opinion or disclaimer of opinion, and was 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 subsequent interim period through November 20, 2022, there were (i) no disagreements, as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions thereto, between the Company and Friedman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which, if not resolved to Friedman's satisfaction, would have caused Friedman to make reference thereto in its report on the financial statements for such years, and (ii) no "reportable events" (as defined set forth in Item 16F(a)(1)(v) of Form 20-F), other than the material weaknesses reported by management in Item 15 of the Company's Form 20-F filed with the U.S. Securities and Exchange Commission (the "Commission") on April 25, 2022.

In accordance with Item 16F(a)(3) of Form 20-F, the Company has provided Friedman with a copy of the foregoing disclosures and has requested that Friedman review such disclosures and provide a letter addressed to the Commission stating whether or not it agrees with the statements made herein. Attached as Exhibit 16.1 is a copy of Friedman's letter addressed to the Commission relating to the statements made by the Company in this Report on Form 6-K.

During the two fiscal years ended December 31, 2020 and 2021 and through the subsequent interim period to November 20, 2022, neither the Company nor anyone on its behalf consulted Marcum Asia with respect to 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 consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Marcum Asia concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement with Friedman (as that term is used in Item 16F (a)(1)(iv) of Form 20-F and the related instructions to Item 16F) or a reportable event (as described in Item 16F (a)(1)(v) of Form 20-F).