RENO Renovare Environmental Inc (CE)

Item 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

(a) Resignation of Independent Registered Public Accounting Firm

On January 27, 2023, Renovare Environmental, Inc., a Delaware corporation (“Registrant”) received notice that Marcum LLP (“Marcum”), the Registrant’s Independent Certifying Accountant resigned.

Marcum’s reports on the Registrant’s consolidated financial statements as of and for the years ended December 31, 2021 and 2020, respectively, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles other than going concern.

During the years ended December 31, 2021 and 2020, and through January 27, 2023, there were no disagreements with Marcum 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 Marcum, would have caused it to make reference thereto in connection with the reports on the financial statements for such years. During the years ended December 31, 2020 and 2021, and through January 27, 2023,there were no matters that were either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.

In connection with the preparation of the Registrant’s Annual Reports for the years ended December 31, 2021 and 2020 and through the Quarterly Report on Form 10-Q for the quarter ended March 31, 2022, Marcum advised and the Registrant disclosed that a material weakness existed and that the Registrant’s internal control over financial reporting was not effective for the purpose for which it was intended and determined there to be a material weakness.

The Registrant provided Marcum with a copy of the foregoing disclosures and requested Marcum to furnish the Registrant with a letter addressed to the Securities and Exchange Commission stating whether Marcum agrees with the disclosures. A copy of Marcum’s letter is filed as Exhibit 16.2 to this Current Report on Form 8-K.

(b) New Independent Registered Public Accounting Firm

On January 31, 2023, the Sole Director of the Registrant, engaged Prager Metis CPAs, LLC (“Prager”) as the Registrant’s new independent registered public accounting firm. During the Registrant’s fiscal years ended December 31, 2021 and 2020, and through January 27, 2023, neither the Registrant, nor anyone acting on its behalf, consulted with Prager regarding the application of accounting principle to a specific completed or proposed transaction or the type of audit opinion that might be rendered on the Registrant’s financial statements, and no written report or oral advise was provided that Prager concluded was an important factor considered by the Registrant in reaching a decision as to any such accounting, auditing or other financial reporting issue.