SMME SmartMetric Inc (PK)

Item 4.01 Changes in Registrant’s Certifying Accountant.

Effective February 1, 2019, AMC Auditing (“AMC”), the independent registered public accounting firm for Smartmetric, Inc. (the “Company”), was acquired by Prager Metis CPAs LLC (“Prager”). As a result of this transaction, on April 10, 2019, AMC resigned as the independent registered public accounting firm for the Company. Concurrent with such resignation, the Company’s board of directors (the “Board”) approved the engagement of Prager as the new independent registered public accounting firm for the Company.

AMC’s audit report on the Company’s consolidated financial statements as of and for the fiscal year ended June 30, 2018 did not contain an adverse opinion or a disclaimer of opinion and none were qualified or modified as to uncertainty, audit scope or accounting principles, except that the report included an explanatory paragraph related to the uncertainty of the Company's ability to continue as a going concern.

During the most recent fiscal year ended June 30, 2018 and through the subsequent interim period preceding AMC’s resignation, there were no disagreements between the Company and AMC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of AMC would have caused them to make reference thereto in their report on the Company’s financial statements for such year.

During the most recent fiscal year ended June 30, 2018 and through the subsequent interim period preceding AMC’s resignation, there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided AMC a copy of the disclosures in this Form 8-K and has requested that AMC furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company’s statements herein. A copy of the letter dated April [ ], 2019 is filed as Exhibit 16.1 to this Form 8-K.

During the most recent fiscal year ended June 30, 2018 and through the subsequent interim period preceding Prager’s engagement, the Company did not consult with Prager on either (1) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that may be rendered on the Company’s financial statements, and Prager did not provide either a written report or oral advise to the Company that Prager 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 Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K.