Item 4.01. Changes in Registrant's Certifying Accountant.
Effective February 1, 2022, NutraLife BioSciences, Inc.'s (the "Company")
independent registered public accounting firm, Rotenberg Meril Solomon Bertiger
& Guttilla, P.C. Certified Public Accountants ("Rotenberg"), combined with
Marcum LLP. Rotenberg continued to operate as an independent registered public
accounting firm as a wholly owned subsidiary of Marcum LLP.
Rotenberg continued to serve as the Company's independent registered public
accounting firm through August 2, 2022. Rotenberg's transition into Marcum has
progressed and Rotenberg has formally resigned on August 2, 2022, as the
Company's independent registered public accounting firm and the services
previously provided by Rotenberg will now be provided by Marcum LLP. On August
2, 2022, the Board of Directors of the Company approved the engagement of Marcum
LLP to serve as the independent registered public accounting firm of the Company
for the year ending December 31, 2022.
Rotenberg's reports on the Company's consolidated financial statements for the
fiscal years ended December 31, 2021 and 2020 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, except that such reports expressed
substantial doubt regarding the Company's ability to continue as a going
concern. Furthermore, during the Company's two most recent fiscal years and
through August 2, 2022, there have been no disagreements with Rotenberg on any
matter of accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not resolved to Rotenberg's
satisfaction, would have caused Rotenberg to make reference to the subject
matter of the disagreement in connection with its reports on the Company's
consolidated financial statements for such periods.
For the fiscal years ended December 31, 2021 and 2020 and through August 2,
2022, there were no "reportable events" as that term is described in Item
304(a)(1)(v) of Regulation S-K.
The Company provided Rotenberg with a copy of the disclosure contained herein,
prior to its filing with the Securities and Exchange Commission (the
"Commission"), and requested that Rotenberg furnish the Company a letter
addressed to the Commission stating whether or not it agreed with the statements
herein and, if not, stating the respects in which it does not agree. Rotenberg's
letter to the Commission is attached hereto as Exhibit 16.1.
During the fiscal years ended December 31, 2021 and 2020 and through August 2,
2022, the Company did not consult Marcum LLP with respect to any of (i) the
application of accounting principles to a specified transaction, either
completed or proposed; (ii) the type of audit opinion that might be rendered on
the Company's consolidated financial statements; or (iii) any matter that was
either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of
Regulation S-K) or an event of the type described in Item 304(a)(1)(v) of
Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. Description
16.1 Letter of Rotenberg Meril Solomon Bertiger & Guttilla, P.C.
Certified Public Accountants to the Commission dated August 17,
2022.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document).
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