Item 4.01 Changes in Company's Certifying Accountant.

Resignation of Independent Registered Public Accounting Firm

On April 4, 2023, Assurance Dimensions, Inc.(the "Auditor) informed Wearable Health Solutions, Inc. (the "Company") of their formal resignation as the Company's independent registered public accounting firm.

The accounting reports of the Auditor on the Company's consolidated financial statements for fiscal years ("FY") ended June 30, 2021 ("2021") and June 30, 2022 ("2022") did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, except that each report on the Company's consolidated financial statements contained an explanatory paragraph regarding the Company's ability to continue as a going concern based on the Company's significant working capital deficiency, significant losses and needs to raise additional funds in FY ended 2021 and 2022.

During FY ended 2021 and 2022 and the subsequent interim period through April 4, 2023, the effective date of the Auditors dismissal, there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and the Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of the Auditors would have caused the Auditor to make reference thereto in its reports on the consolidated financial statements of the Company for such years, and (ii) no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided the Auditor a copy of this Report prior to its filing with the Securities and Exchange Commission (the "SEC") and requested the Auditor to furnish the Company with a letter addressed to the SEC, stating whether or not it agrees with the statements made in this Item 4.01. A copy of the Auditor's letter dated May 8, 2023, confirming its agreement with the disclosures in this Item 4.01 is attached as Exhibit 16.1 to this Form 8-K.

New Independent Registered Public Accounting Firm

On April 27, 2023, the Company engaged RBSM, LLP ("RBSM") as the Company's independent registered public accounting firm, effective April, 27, 2023 (the "Engagement Date"). The Company's Board of Directors approved the engagement with RBSM on April, 27, 2023.

During the two most recent fiscal years and through the Engagement Date, the Company did not consult with RBSM regarding either:





   1. application of accounting principles to any 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 was
      provided to the Company nor oral advice was provided that RBSM concluded was
      an important factor considered by the Company in reaching a decision as to
      the accounting, auditing or financial reporting issue; or




   2. any matter that was either the subject of a disagreement (as defined in
      Regulation S-K, Item 304(a)(1) (iv) and the related instructions) or
      reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).

Item 9.01 - Financial Statement and Exhibits





Exhibit No.   Description

16.1            Letter from Assurance Dimensions, Inc., dated May 8, 2023
104           Cover Page Interactive Data File (formatted within the Inline XBRL)










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