LDSN 8-K
Aphoenity International Holdings Inc. (LDSN)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2 below):
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Securities registered pursuant to Section 12(b) of the Act:
| Title of each Class | Trading Symbol | Name of each exchange on which registered |
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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. o
Item 4.01 Change in Registrant’s Certifying Accountant
On March 9, 2022, the Board of Directors of Luduson G Inc., a Delaware corporation (“we” or “us”), accepted the resignation of Total Asia Associates PLT (“Total Asia”) as our independent registered public accountant, effective immediately. The reports of Total Asia on the Company’s consolidated financial statements for the years ended December 31, 2020 and 2019 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.
During the years ended December 31, 2020 and 2019, the Company has not had any disagreements with Total Asia on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Total Asia’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s consolidated financial statements for such periods.
During the years ended December 31, 2020 and 2019, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.
We have requested that Total Asia furnish us with a letter addressed to the Commission stating whether it agrees with the above statements. A copy of this letter is included herewith as Exhibit 16.1.
Concurrently therewith, we retained the firm of J&S Associate (“JS”), to audit our consolidated financial statements for our fiscal year ending December 31, 2021.
During the fiscal years ended December 31, 2020 and 2019, and through the date of this Form 8-K, neither the Company nor anyone acting on its behalf consulted JS regarding (1) 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 JS did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (2) any matter that was either the subject of a disagreement with Total Asia on accounting principles or practices, financial statement disclosure or auditing scope or procedures, which, if not resolved to the satisfaction of Total Asia, would have caused Total Asia to make reference to the matter in their report, or a “reportable event” as described in Item 304(a)(1)(v) of Regulation S-K of the SEC’s rules and regulations.
Item 9.01. Financial Statements and Exhibits.
(c). Exhibits.
| Number | Exhibit | |
| 16.1 | Consent of Total Asia Associates PLT | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
| 2 |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| Luduson G Inc. | ||
| Dated: March 11, 2022 | ||
| By: | /s/ Ka Leung Wong | |
| Ka Leung Wong | ||
| Chief Executive Officer | ||
| 3 |
Exhibit 16.1
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TOTAL ASIA ASSOCIATES PLT (AF002128 & LLP0016837-LCA) A Firm registered with US PCAOB and Malaysian MIA No. 36G-2, Jalan Radin Anum, Bandar Baru Sri Petaling, 57000 Kuala Lumpur. Tel: (603) 2733 9989 |
March 11, 2022
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: Luduson G Inc.
Dear Sirs/Madams:
The undersigned Total Asia Associates PLT, previously acted as independent accountants to audit the financial statements of Luduson G Inc. We are no longer acting as independent accountants to the Company.
This letter will confirm that we have read Item 4.01 included in the Form 8-K dated March 11, 2022 of Luduson G Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements related to our firm.
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K. Very truly,
/S/ TOTAL ASIA ASSOCIATES PLT
TOTAL ASIA ASSOCIATES PLT
KUALA LUMPUR, MALAYSIA