Item 4.01 Changes in Registrant's Certifying Accountant

On February 17, 2023, Nu-Med Plus, Inc. ("Nu-Med") dismissed Sadler, Gibb & Associates, LLC as our independent registered public accounting firm. Sadler, Gibb & Associates, LLC audited our financial statements for the fiscal years ended December 31, 2021 and 2020 and its report, dated March 31, 2022, was modified only as to the uncertainty of our ability to continue as a going concern. Except for this modification, the report did not contain an adverse opinion, disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles.

Our board of directors approved the dismissal of Sadler, Gibb & Associates, LLC and there were no disagreements between Nu-Med and Sadler, Gibb & Associates, LLC on any matter regarding accounting principles or practices, financial statement disclosure, or auditing scope or procedure during the two fiscal years ended December 31, 2021 and 2020 or any subsequent interim period preceding the date of dismissal.

There were no reportable events (as that term is used in Item 304(a)(1)(v) of Regulation S-K) between Nu-Med and Sadler, Gibb & Associates, LLC occurring during the two fiscal years ended December 31, 2021 and 2020 or any subsequent interim period preceding the date of dismissal.

We provided a copy of this current report on Form 8-K to Sadler, Gibb & Associates, LLC prior to filing this current report and we requested that Sadler, Gibb & Associates, LLC furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made in this current report. Sadler, Gibb & Associates, LLC has furnished the requested letter and it is attached as exhibit 16.1.



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On February 17, 2023, Nu-Med engaged Fruci & Associates.

Item 9.01 Financial Statements and Exhibits





(d) Exhibits.



Exhibit No.  Description of Exhibit
  16.1       Letter of agreement from Sadler, Gibb & Associates, LLC, dated
             February 17, 2023

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