Item 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On March 23, 2023, Tengjun Biotechnology Corp., a company incorporated under the
laws of the State of Nevada (the "Company"), elected not to continue the
engagement of KCCW Accountancy Corp. ("KCCW") serving as the Company's
independent registered public accounting firm. The termination of the engagement
of KCCW has been approved by the Board of Directors of the Company (the
"Board").
The report of KCCW on the financial statements of the Company as of and for the
fiscal year ended December 31, 2021 did not contain any adverse opinion or
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principles.
During the Company's most recent fiscal year and the subsequent interim period
through March 23, 2023 there were no disagreements with KCCW on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreement(s), if not resolved to the satisfaction
of KCCW, would have caused it to make reference to the subject matter of the
disagreement(s) in connection with its report. During the Company's most recent
fiscal year and the subsequent interim period through March 23, 2023, there were
no reportable events of the type described in Item 304(a)(1)(v) of Regulation
S-K.
The Company has provided KCCW with a copy of the foregoing disclosure and
requested KCCW to furnish the Company with a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the statements made
therein. A copy of such letter furnished by KCCW is filed as Exhibit 16.1 to
this Form 8-K.
In connection with the foregoing, the Board approved the engagement of PWN LLP
as the Company's new independent registered public accounting firm.
During the Company's most recent fiscal years and the subsequent interim period
through March 23, 2023, neither the Company nor anyone on its behalf consulted
with PWN LLP regarding (i) the application of accounting principles to a
specified transaction, either completed or proposed; 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 that PWN LLP concluded was an
important factor considered by the Company in reaching a decision as to the
accounting, auditing or financial reporting issue; or (ii) any matter that was
either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of
Regulation S-K and its related instructions) or a reportable event (as described
in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
The exhibit listed in the following Exhibit Index is filed as part of this
Current Report on Form 8-K.
Exhibit No. Description
16.1 Letter from KCCW Accountancy Corp. dated March 24, 2023
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TENGJUN BIOTECHNOLOGY CORP. 
