Item 4.01 Change in Registrant’s Certifying
Accountant
(a) Paritz and Company, P.A. Acquired by Prager Metis CPA’s
LLC
(i)
Paritz & Company, P.A. ("Paritz"), the independent registered
public accounting firm of Amanasu Techno Holdings
Corporation,
(the
"Company"), announced effective October 9, 2018, that Paritz was
acquired by a new auditing firm, Prager Metis CPA’s
LLC
(“Prager”),
and that all of the employees and partners of Paritz were joining
Prager.
(ii)
As a result, effective October 9, 2018, Paritz resigned as the
Company's independent registered public accounting firm.
The
Company's
Board of Directors engaged Prager to serve as the Company's
independent registered public accounting firm
effective
October
9, 2018.
(iii)
The reports of Paritz on the financial statements of the Company as
of and for the fiscal years ended December 31, 2017 and
2016
contained
no adverse opinion or disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope, or
accounting
principles, except that the audit reports on the financial
statements of the Company for the years ended December
31,
2017
and 2016 contained a modification expressing substantial doubt
regarding the Company’s ability to continue as a going
concern.
(iv)
During the Company's fiscal years ended December 31, 2017 and 2016
and the subsequent interim period from January 1, 2018 to the date
of this report, and in connection with the audit of the Company's
financial statements for such periods, there were no disagreements
between the Company and Paritz 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 Paritz, would have caused Paritz to make
reference to the subject matter of such disagreements in connection
with its audit reports on the Company's financial
statements.
(v)
During the Company's fiscal years ended December 31, 2017 and 2106,
and the subsequent interim period from January 1, 2018
to
the
date of this report, there were no reportable events within the
meaning of Item 304(a)(1)(v) of Regulation S-K.
(vi)
During the Company's fiscal years December 31, 2017 and 2016, and
the subsequent interim period from January 1, 2018 to the
date
of this report, the Company did not consult with Prager regarding
any of the matters set forth in Items 304(a)(2)(i) and (ii)
of
Regulation
S-K.
(vii) The Company has provided Paritz with a copy
of the disclosures in this report and has requested that Paritz
furnish it with a letter
addressed
to the Securities and Exchange Commission stating whether or not
Paritz agrees with the statements in this Item 4.01. A
copy
of this letter is filed as Exhibit 16.1 to this
report.