Zhen Ding Resources Inc 8-K, filed Feb 18, 2025
Zhen Ding Resources Inc. (RBTK)
About this 8-K
Zhen Ding Resources Inc filed this 8-K on February 18, 2025, reporting on events of January 26, 2025.
Items reported
- Item 4.01: Change of auditor
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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ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT
On January 26, 2025, Zhen Ding Resources Inc. (the “Company”) dismissed TPS Thayer, LLC (“TPS”) as its independent registered public accounting firm. The reports of TPS Thayer, LLC regarding the Company’s financial statements for the fiscal years ended December 31, 2023 and 2022 did not contain an adverse opinion or disclaimer of opinion and were not modified as to uncertainty, audit scope, or accounting principles, except each report did contain an explanatory paragraph related to the Company’s ability to continue as a going concern. The Company’s sole director participated in and approved the decision to change independent registered public accounting firms.
During the Company’s fiscal years December 31, 2023 and 2022, there were (i) no disagreements with TPS Thayer, LLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of TPS Thayer, LLC would have caused TPS Thayer, LLC to make reference to the subject matter of the disagreements in connection with its report, and (ii) with the exception of material weaknesses related to reconciliation of various accounts, lack of precision and accuracy to properly reflect in the financial statements, no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided TPS Thayer, LLC with a copy of the foregoing disclosures and requested TPS Thayer, LLC to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not TPS Thayer, LLC agrees with the disclosures. A copy of the letter provided by TPS Thayer, LLC is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) New Independent Registered Public Accounting Firm
Effective January 26, 2025, the Company engaged HTL International, LLC, (“HTL”) as the Company’s new independent registered public accounting firm. During the two most recent fiscal years and through December 31, 2024, the Company had not consulted with HTL, regarding any of the following:
The application of accounting principles to a specific transaction, either completed or proposed; The type of audit opinion that might be rendered on the Company’s financial statements, and none of the following was provided to the Company: (a) a written report, or (b) oral advice that HTL concluded was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issue; or Any matter that was subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K.
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.
| ZHEN DING RESOURCES INC. | |||
| Date: February 14, 2025 | By: | /s/ Victor Sun | |
| Victor Sun | |||
| Chief Executive Officer | |||
| Exhibit No. | Description | |
| 16.1 | Letter to the Securities and Exchange Commission from TPS Thayer LLC |
Exhibit 16.1
February 14, 2025
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Commissioners:
We have read the statements under item 4.01 of the Current Report on Form 8-K of Zhen Ding Resources, Inc (copy attached), which we understand will be filed with the Securities and Exchange Commission on or about February 14, 2025. We agree with the statements concerning our Firm in such Form 8-K.
TPS THAYER, LLC
Sugar Land, Texas
