8-K

SECURITIES AND EXCHANGE

COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) of the SECURITIESEXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): August 27, 2024

(August 18, 2024)

NIKA PHARMACEUTICALS, INC.

(Exact Name of Registrant as Specified in Charter)

2269 Merrimack Valley AvenueHenderson, NV 89044(Address

of principal executive offices) (Zip code)

(702)-326-3615Registrant's telephone number, including area

code:

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:

|_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a -12)

|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d -2(b))

|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e -4(c))

Section 2 – Financial Information

Item 2.01 Completion of Acquisition of Assets.

On August 18, 2024, based on recommendation of Clifford Redekop, officer and director, the board of directors found it in the Nika Pharmaceuticals Inc.’s best interest to cancel the acquisition of Nika Pharmaceuticals, Ltd., UIC: 175420503 that was made effective on May 9, 2024 and disclosed via Form 8-K on May 10, 2024. The procedure to return the 100% to Dimitar Slavchev Savov, who is an officer and director of Nika Pharmaceluticals, Inc. and general manager of Nika Pharmaceuticals, Ltd., was initiated on August 19, 2024 and was made effective on August 23, 2024, resulting in Nika Pharmaceuticals, Ltd. no longer being a wholly owned subsidiary of Nika Pharmaceuticals, Inc. As a result, Nika Pharmaceuticals, Inc. no longer practically owns 99.99% in Nika Europe, Ltd. and is no longer the beneficial owner of the factory building and land disclosed in the aforementioned Form 8-K dated May 10, 2024.

Section 4 - Matters Related to Accountants and FinancialStatements Item 4.01 Changes in Registrant’s Certifying Accountant.

On August 21, 2024 Nika Pharmaceuticals, Inc.’s independent accountant Fruci & Associates II, PLLC tendered its resignation. The members of the board of directors have discussed the issue with the former independent accountant, and Nika Pharmaceuticals, Inc. has authorized the former independent accountant to respond fully to the inquiries of the successor accountant concerning historical data.

As the situation was unexpected, Nika Pharmaceuticals, Inc. is still looking for a new firm to serve as the independent accountant to audit the company’s financial statements and will strive to publish its 10-Q as early as possible.

Item 9.01 Exhibits

(d) Exhibits

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.

NIKA PHARMACEUTICALS, INC.: Exhibit 23-1 - Filed by EDGARhub LLC

Members of:
WSCPA
AICPA
PCPS
802 North Washington
PO Box 2163
Spokane, Washington
99210-2163
P 509-624-9223
TF 1-877-264-0485
mail@fruci.com
www.fruci.com
August 26, 2024<br><br> <br><br><br> <br>Securities and Exchange Commission (the “Commission”) <br><br> 100 F<br> Street, NE <br><br> Washington, D.C. 20549<br><br> <br><br> Dear Ladies and Gentleman:<br><br> <br>We are the registered independent public accounting firm for<br> Nika Pharmaceuticals, Inc. (the “Company”). We have read the statements made by<br> the Company, which were provided to us and which we understand will be filed<br> with the Commission pursuant to Item 4.01 Change in Registrant’s Certifying<br> Accountant (the “Current Report”) and are in agreement with the disclosure in<br> the Current Report, insofar as it pertains to our firm.<br><br> <br>We hereby consent to the filing of this letter as an exhibit to<br> the foregoing report on Form 8-K.<br><br> <br>Sincerely,<br><br> <br><br> <br>Fruci & Associates II, PLLC
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