HIGR 8-K
Hi-Great Group Holding Co (HIGR)
UNITED
STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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| Title of each class | Trading Symbol | Name of each exchange on which registered | ||
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Item 4.01 Changes in Registrant’s Certifying Accountant.
On December 24, 2022, High Great Group Holding Company (the “Registrant”) decided to terminate partnership with M.S. Madhava Rao as the Registrant’s independent registered public accounting firm.
Throughout the duration of the engagement spanning from July 11, 2022 to December 24, 2022 (i) there were no disagreements between High Great Group Holding Company and M.S. Madhava Rao regarding any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to the satisfaction of M.S. Madhava Rao, would have necessitated M.S. Madhava Rao to include reference to said matter in a report on the Registrant's financial statements; and (ii) there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
High Great Group Holding Company has requested M.S. Madhava Rao to furnish a letter directed to the Securities and Exchange Commission, affirming its concurrence with the statement provided by the Registrant. A copy of this letter, dated December 24, 2022, is enclosed herewith as Exhibit 16.1 and is hereby incorporated by reference.
Engagement of Independent Registered Public Accounting Firm.
On December 24, 2022, Board of Directors of High Great Group Holding Company decided to engage MN VIJAYKUMAR as the Company's new independent registered public accounting firm to perform independent audit services for the quarter year ending December 31, 2022.
During the fiscal years ended December 31, 2022, neither the Company, nor anyone acting on its behalf, consulted MN VIJAYKUMAR 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 with respect to the consolidated financial statements of the Company, and no written report or oral advice was provided to the Company by MN VIJAYKUMAR that 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 the subject of a "disagreement" (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as defined in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Exhibits
Exhibits.
Exhibit No. |
Description | |
| 16.1 | Letter from M.S Madhava Rao | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
1
SIGNATURES
In accordance with the requirements of the Securities Act of 1933, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| Date: March 19, 2024 | HI GREAT GROUP HOLDING COMPANY | ||
| By: | /s/ Jun Ho yang | ||
| Name: | Jun Ho Yang | ||
| Title: | Chief Executive Officer, Principal Financial & Accounting Officer, | ||
2
Exhibit 16.1
 |
M.S. Madhava Rao |
| 316, 1st Cross, Gururaja Layout, 7th Block, 4th Phase, BSK 3rd Stage, Bangalore 560085 | |
| Tel No: 91-8861838006 email : [email protected] |
March 19, 2024
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street NE
Washington, DC 20549
Re: HI GREAT GROUP HOLDING COMPANY
Ladies and Gentlemen:
We have read the statements under item 4.01 in the Form 8-K dated March 19, 2024, of HI GREAT GROUP HOLDING COMPANY, (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm in the Form 8-K.
Respectfully submitted,
| /s/ M. S. Madhava Rao, Chartered Accountant | |
| M. S. Madhava Rao, Chartered Accountant | |
| Bangalore, India | |
| PCAOB ID #6662 |