Form 8-K - Current report
11 Março 2024 - 4:44PM
Edgar (US Regulatory)
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2024-03-06
2024-03-06
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of The Securities and Exchange Act of 1934
Date
of Report (Date of earliest event reported): March 6, 2024
WORLD
HEALTH ENERGY HOLDINGS, INC.
(Exact
name of registrant as specified in its charter)
Delaware |
|
000-30256 |
|
59-2762023 |
(State
or other jurisdiction
of
incorporation) |
|
(Commission
File
Number) |
|
(IRS
Employer
Identification
No.) |
1825
NW Corporate Blvd. Suite 110
Boca
Raton, FL 33431
(Address
of principal executive offices, including zip code)
(561)
870-0440
(Registrant’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 (see General Instruction A.2. below):
☐ |
|
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
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☐ |
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
|
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☐ |
|
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
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☐ |
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)). |
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
None |
|
N/A |
|
N/A |
Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405
of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging
growth company ☐
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Item
4.01. Changes in Registrant’s Certifying Accountant.
(a)
Dismissal of Independent Registered Public Accounting Firm
On
March 6, 2024, the Board of Directors (the “Board”) of World Health Energy Holdings, Inc. (the “Company”)
dismissed Brightman Almagor Zohar & Co., Certified Public Accountants, a Firm in the Deloitte Global Network (“Deloitte”)
as the Company’s independent registered public accounting firm (the “Dismissal’). Deloitte had served as the Company’s
independent registered public accounting firm since 2022.
The
audit report of Deloitte on the consolidated financial statements of the Company for the fiscal year ended December 31, 2022 did not
contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting
principles.
During
the fiscal year ended December 31, 2022, and through the date of this Current Report, there were no (i) disagreements with Deloitte on
any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that, if not resolved
to Deloitte’s satisfaction, would have caused Deloitte to make reference to the subject matter of the disagreement in connection
with its report and; (ii) “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K. Deloitte did not act as
the Company’s independent registered public accounting firm during the fiscal year ending December 31, 2021.
The
Company has provided Deloitte a copy of the disclosures in this Form 8-K and has requested Deloitte to furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether it agrees with the Company’s statements herein. A copy of such
letter, which is dated March 11, 2024, is filed as Exhibit 16.1 to this Form 8-K.
(b)
Appointment of Independent Registered Public Accounting Firm
On
March 11, 2024, in connection with the Dismissal, the Board appointed Barzily and Co CPAs (“Barzily”), as the Company’s
independent registered public accounting firm for the year ending December 31, 2023.
During
the two most recent fiscal years ended December 31, 2022 and December 31, 2021 and during the subsequent interim period from January
1, 2023 through March 11, 2024, neither the Company nor anyone on its behalf consulted Barzily regarding either (i) the application of
accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on
the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that Barzily concluded
was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue,
or (ii) any matter that was either the subject of a “disagreement” or a “reportable event”, each as defined in
Regulation S-K Item 304(a)(1)(iv) and 304(a)(1)(v), respectively.
Item
9.01. Financial Statements and Exhibits.
(d)
Exhibits.
SIGNATURE
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.
|
WORLD
HEALTH ENERGY HOLDINGS, INC. |
|
|
|
Date:
March 11, 2024 |
By: |
/s/
Giora Rozensweig |
|
|
Giora
Rozensweig |
|
|
Chief
Executive Officer |
Exhibit
16.1
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549-7561
Dear
Sirs/Madams:
We
have read Item 4.01 of World Health Energy Holdings, Inc.’s (the “Company”) Form 8-K dated March 5, 2024, and have
the following comments:
|
1. |
We
agree with the statements made in Item 4.01(a) Dismissal of Independent Registered Public Accounting Firm. |
|
|
|
|
2. |
We
have no basis on which to agree or disagree with the statements made in Item 4.01(b) Appointment of Independent Registered Public
Accounting Firm |
Yours
truly,
/s/
Brightman Almagor Zohar & Co.
Brightman
Almagor Zohar & Co.
Certified
Public Accountants
A
Firm in The Deloitte Global Network
Tel
Aviv. Israel
March
11, 2024
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