UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form
Current Report
Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
(Exact name of registrant as specified in its charter)
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(State or other jurisdiction of incorporation) |
(Commission File Number) |
(I.R.S. Employer Identification No.) |
(Address of principal executive offices) (zip code)
+
(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:
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 | None | None |
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) | Resignation of Previous Independent Registered Public Accounting Firm |
Based on information provided by the Registrant’s previous independent registered public accounting firm, Friedman LLP (“Friedman”), effective September 1, 2022, Friedman combined with Marcum LLP (“Marcum”) and continued to operate as an independent registered public accounting firm as a wholly-owned subsidiary of Marcum. On May 30, 2023 Marcum resigned as the Independent Registered Public Accounting Firm of the Registrant.
Neither of Friedman’s reports on the financial statements of the Registrant for either of the past two fiscal years ended, respectively, December 31, 2020 and December 31, 2021, contained an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles.
During the Registrant’s two most recent fiscal years ended, respectively, December 31, 2020 and December 31, 2021, and the subsequent interim period through May 30, 2023, there were no disagreements with Friedman and Marcum 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 Friedman and Marcum, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report.
During the Registrant’s two most recent fiscal years ended, respectively, December 31, 2020 and December 31, 2021, and the subsequent interim period through May 30, 2023, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Registrant has provided Marcum with a copy of the above disclosures. A letter to the Commission dated May 30, 2023 from Marcum regarding its concurrence or disagreement with the statements made by the Registrant in this current report concerning the resignation of Marcum as the Registrant’s independent registered public accounting firm is attached as Exhibit 16 hereto.
| (b) | Engagement of New Independent Registered Public Accounting Firm |
On May 30, 2023, the Audit Committee approved the appointment of Simon & Edward, LLP (“Simon & Edward”) as the Registrant’s new independent registered public accounting firm. Prior to engaging Simon & Edward, neither the Registrant nor anyone on its behalf has consulted with Simon & Edward with respect to 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 Registrant’s consolidated financial statements, and neither a written report nor oral advice was provided to the Registrant that Simon & Edward concluded was an important factor considered by the Registrant 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 (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
| Exhibit Number: | Description: | |
| 16 | Letter from Marcum LLP dated May 30, 2023 | |
| 104 | Cover Page Interactive Data File (formatted in iXBRL) |
| 2 |
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.
| LEET TECHNOLOGY INC. | |||
| Date: May 30, 2023 | By: | /s/ Ding Jung, LONG | |
| Chief Executive Officer | |||
| 3 |
Exhibit 16
May 30, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Leet Technology, Inc. under Item 4.01 of its Form 8- K dated May 30, 2023. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Leet Technology, Inc. contained therein.
Very truly yours,
Marcum LLP
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Cover |
May 30, 2023 |
|---|---|
| Cover [Abstract] | |
| Document Type | 8-K |
| Amendment Flag | false |
| Document Period End Date | May 30, 2023 |
| Entity File Number | 000-55053 |
| Entity Registrant Name | LEET TECHNOLOGY INC. |
| Entity Central Index Key | 0001586495 |
| Entity Tax Identification Number | 46-3590850 |
| Entity Incorporation, State or Country Code | DE |
| Entity Address, Address Line One | 805, 8th Floor, Menara Mutiara Majestic |
| Entity Address, Address Line Two | Jalan Othman, Petaling Jaya |
| Entity Address, City or Town | Selangor |
| Entity Address, Country | MY |
| Entity Address, Postal Zip Code | 46000 |
| City Area Code | 603 |
| Local Phone Number | 7783 1636 |
| Written Communications | false |
| Soliciting Material | false |
| Pre-commencement Tender Offer | false |
| Pre-commencement Issuer Tender Offer | false |
| Entity Emerging Growth Company | true |
| Elected Not To Use the Extended Transition Period | false |