Item 4.01. Changes in Registrant's Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm.

On November 26, 2021, Vitaxel Group Limited (the "Company") dismissed Dale Matheson Carr-Hilton LaBonte LLP ("DMCL") as the Company's independent registered public accounting firm, effective immediately.

The audit reports of DMCL on the consolidated financial statements of the Company for the most recent fiscal year ended December 31, 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 for a "going concern" contingency.

During the Company's most recent fiscal year ended December 31, 2020 and during the subsequent interim period from January 1, 2021 through November 26, 2021, (i) there were no disagreements with DMCL on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to DMCL's satisfaction, would have caused DMCL to make reference to the subject matter of the disagreement in connection with its reports and (ii) there were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided DMCL with a copy of the disclosures in this report prior to filing with the Securities and Exchange Commission (the "SEC"). A copy of DMCL's letter to the SEC stating whether it agrees with the statements made in this report is filed as Exhibit 16.1 to this report.

(b) Engagement of New Independent Registered Public Accounting Firm.

On November 26, 2021, the Board of Directors of the Company engaged Pan-China Singapore PAC ("PAC") as the Company's independent registered public accounting firm for the year ending December 31, 2021.

During the most recent fiscal year ended December 31, 2020 and during the subsequent interim period from January 1, 2021 through November 26, 2021, neither the Company nor anyone on its behalf consulted PAC regarding 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 financial statements, and neither a written report nor oral advice was provided to the Company that PAC 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" or a "reportable event" , each as defined in Regulation S-K Item 304(a)(1)(iv) and Item 304(a)(1)(v), respectively.

Item 9.01 Financial Statements and Exhibits.






  Exhibit 16.1     Letter from DMCL to Securities and Exchange Commission, dated
                 November 26, 2021

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