Item 4.01 Changes in Registrant's Certifying Accountant.
Effective as of October 10, 2022, Liggett & Webb P.A. ("Liggett & Webb")
resigned as the independent registered public accounting firm for Makamer
Holdings, Inc., a Nevada corporation (the "Company").
The audit reports of Liggett & Webb on the consolidated financial statements of
the Company for the fiscal years ended December 31, 2021 and December 31, 2020,
did not contain any adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting principles.
During the years ended December 31, 2021 and December 31, 2020, and through
October 10, 2022, there were no (a) disagreements (as defined in Item
304(a)(1)(iv) of Regulation S-K) with Liggett & Webb on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to Liggett & Webb's
satisfaction, would have caused Liggett & Webb to make reference to the subject
matter thereof in connection with its reports for such years, or (b) reportable
events, as described under Item 304(a)(1)(v) of Regulation S-K.
The Company provided Liggett & Webb with a copy of the disclosures it is making
in this Current Report on Form 8-K and requested from Liggett & Webb a letter
addressed to the Securities and Exchange Commission indicating whether it agrees
with such disclosures. A copy of Liggett & Webb's letter dated October 13, 2022
is filed herewith as Exhibit 16.1.
Item 9.01 Financial Statements and Exhibits.
Exhibit No. Description
16.1 Letter from Liggett & Webb to the Securities and Exchange Commission,
dated October 13, 2022
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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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.
MAKAMER HOLDINGS, INC.
Date: October 13, 2022 By: /s/ Alex Mond
Alex Mond
Chief Executive Officer
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