SRRE Sunrise Real Estate Group Inc (PK)

Item 4.01. Changes in Registrant's Certifying Accountant.

(a)          On July 31, 2017, our Board of Directors engaged RH, CPA, and (“RH CPA”) as the Registrant’s independent registered accounting firm to audit the Registrant's financial statements, replacing its former certifying accountant, Kenne Ruan, CPA, P.C. (“Kenne Ruan”). Upon receipt of the notice that the Registrant’s acceptance of the proposal from RH CPA to audit its consolidated financial statements for the fiscal year ending December 31, 2015, Kenne Ruan resigned as the Registrant’s certifying accountant on July 31, 2017.

Kenne Ruan’s audit reports on our consolidated financial statements for the two fiscal years ended December 31, 2014 and 2013 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that the reports did contain two explanatory paragraphs including a going concern paragraph. Although Kenne Ruan have served as our independent registered public accounting firm for the two fiscal years ended December 31, 2016 and 2015 and for the interim period ended July 31, 2017, Kenne Ruan did not audit our financial statements for the fiscal years ended December 31, 2016 or 2017, or review our financial statements for the quarterly periods ended March 31, 2017 and June 30, 2017. We have not yet filed our financial statements for those periods with the Securities and Exchange Commission.

In connection with the audits of our consolidated financial statements for each of the two fiscal years ended December 31, 2014 and 2013, and in the subsequent interim periods ended July 31, 2017, there were no disagreements or reportable events (as defined in Regulation S-K Item 304(a)(1)(v)) between us and Kenne Ruan on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Kenne Ruan, would have caused it to make reference to the subject matter of the disagreements in connection with its report on the financial statements for such fiscal years.

During the two fiscal years ended December 31, 2014 and 2013, and in the subsequent interim periods ended July 31, 2017, there were no “reportable events” as defined in Section 304(a)(1)(v) of Regulation S-K.

We provided Kenne Ruan with a copy of the above disclosures and requested that Kenne Ruan furnish us with a letter addressed to the Securities and Exchange Commission stating whether or not Kenne Ruan agrees with the above statements.  A copy of Kenne Ruan’s letter is attached as Exhibit 16.1 to this Form 8-K.

(b)           Our Board of Directors appointed RH, CPA as our independent registered public accounting firm for the fiscal year ending December 31, 2017, and to audit our financial statements for the two fiscal years ended December 31, 2016 and 2015.  During the two fiscal years ended December 31, 2016 and 2015, and in the interim period ended July 31, 2017, neither we nor anyone acting on our behalf consulted with RH CPA on any of the matters or events set forth in Item 304(a)(2) of Regulation S-K ), including (i) the application of accounting principles to a specified transaction, completed or proposed, the type of audit opinion that might be rendered on the Registrant’s financial statements, nor did RH CPA provide written or oral advice to the Registrant that Kenne Ruan concluded was an important factor considered by the Registrant 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 Regulation S-K Item 304(a)(1)(iv) and the related instructions) or a “reportable event” (as defined in Regulation S-K Item 304(a)(1)(v)).