ACBM Arco Biomedical Company Ltd (CE)

Item 4.01 Change in Registrant’s Certifying Accountant

Paritz & Company, P.A. (“Paritz”), the Company’s independent registered public accounting firm advised the Company that, effective October 17, 2018, Paritz was acquired by the auditing firm, Prager Metis CPA’s LLC (“Prager”), and that the employees and partners of Paritz were joining Prager. As a result, effective October 17, Paritz resigned as the Company’s independent registered public accounting firm. On October 18, 2018, the Company’s sole director engaged Prager to serve as the Company’s independent registered public accounting firm.

Paritz was engaged by the Company on July 6, 2018, and has not issued any reports on the financial statements of the Company.

During the Company’s fiscal years ended September 30, 2017 and the subsequent interim period from October 1, 2017 to the date of this report, and in connection with the audit of the Company’s financial statements, 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.

During the Company’s fiscal year ended September 30, 2017, and the subsequent interim period from October 1, 2017 to the date of this report, (i) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and (ii) 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.

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.