4.01 Changes in Registrant’s Certifying Accountant.
(a) Daszkal served as the Company’s independent registered public
accounting firm for the fiscal year ended December 31, 2022. On May 3, 2023, Daszkal affirmed to the Company that it had resigned as the
Company’s independent registered accounting firm.
Daszkal’s reports on the Company’s financial statements for
the fiscal years ended December 31, 2022 and 2021 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified
or modified as to uncertainty, audit scope, or accounting principles. In addition, during the Company’s two most recent fiscal years
ended December 31, 2022 and 2021, and the subsequent interim period through the effective date of Daszkal’s resignation, there were
(i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Daszkal
on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,
if not resolved to Daszkal’s satisfaction, would have caused Daszkal to make reference to the subject matter of disagreement in
connection with its reports on the Company’s consolidated financial statements for such years; and (ii) no “reportable events”
within the meaning of Item 304(a)(1)(v) of Regulation S-K, except that Daszkal advised the Company of material weaknesses in its internal
controls over financial reporting as of December 31, 2022 and 2021.
The Company provided Daszkal with a copy of the disclosures it is making
in this this Current Report on Form 8-K/A and requested that Daszkal furnish a letter addressed to the SEC stating whether Daszkal agrees
with the statements made herein. A copy of Daszkal’s letter dated May 8, 2023, is filed as Exhibit 16.1.
(b) On May 4, 2023, upon the approval of the Audit Committee, the Company
engaged CohnReznick as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending
December 31, 2023 and interim periods.
During the Company’s two most recent fiscal
years ended December 31, 2021 and 2022, and the subsequent interim period through the date of its engagement, the Company did not consult
with CohnReznick regarding either of the following: (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 Company’s financial statements, and CohnReznick did not
provide a written report or oral advice on any accounting, auditing or financial reporting issue that CohnReznick concluded was an important
factor considered by the Company 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 Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or a “reportable
event,” as described in Item 304(a)(1)(v) of Regulation S-K.