UMATRIN HOLDING LTD: Changes in the holder’s certifying accountant, financial statements and supporting documents (form 8-K)


Item 4.01 Changes in the Company’s Certifying Accountant.

(1) Former registered independent accountancy firm

    i.   On September 30, 2021, Yichien Yeh CPA ("Yeh CPA") resigned as the
         Company's independent registered public accounting firm. Yeh CPA had
         served as the Company's auditor since June 25, 2020. The board of
         directors of the Company approved and ratified the resignation of Yeh CPA
         on November 15, 2021.

    ii.  The report of Yeh CPA on the financial statements of the Company for the
         fiscal year ended December 31, 2020 and the related statements of
         operations and comprehensive income (loss), changes in stockholders'
         equity (deficit), and cash flows for the fiscal year ended December 31,
         2020 did not contain an adverse opinion or disclaimer of opinion and were
         not qualified or modified as to uncertainty, audit scope or accounting

    iii. During the Company's most recent fiscal year ended December 31, 2020 and
         in the subsequent interim period through September 30, 2021, a) there
         were no disagreements with Yeh CPA 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
         Yeh CPA, would have caused it to make reference thereto in its reports on
         the financial statements for such years and (b) there were no "reportable
         events" as described in Item 304(a)(1)(v) of Regulation S-K.

    iv.  On December 27, 2021, the Company provided Yeh CPA with a copy of this
         Current Report and has requested that it furnish the Company with a
         letter addressed to the U.S. Securities and Exchange Commission stating
         whether it agrees with the above statements. A copy of such letter is
         attached as Exhibit 16.1 to this Current Report on Form 8-K.

(2) New registered independent accounting firm

    Effective November 15, 2021, the board of directors of the Company approved
    and ratified the appointment of JP Centurion & Partners PLT ("JP Centurion")
    as its new independent registered public accounting firm to audit and review
    the Company's financial statements. During the two most recent fiscal years
    ended December 31, 2019 and December 31, 2020 and any subsequent interim
    periods through the date hereof prior to the engagement of JP Centurion,
    neither the Company, nor someone on its behalf, has consulted JP Centurion

    i.  either: 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 consolidated financial statements,
        and either a written report was provided to the Company or oral advice was
        provided that the new independent registered public accounting firm
        concluded was an important factor considered by the Company in reaching a
        decision as to the accounting, auditing or financial reporting issue;

    ii. or any matter that was either the subject of a disagreement as defined in
        paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as
        described in paragraph 304(a)(1)(v) pf Regulation S-K.

Item 9.01 Financial statements and supporting documents.

Exhibit No.   Description

  16.1          Letter of Yichien Yeh CPA, dated December 28, 2021.


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