Item 4.01.
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Changes in Registrant’s Certifying Accountant.
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(a) Dismissal of Independent Registered Public Accounting Firm.
Based on information provided by Friedman LLP (“Friedman”), the Company’s independent registered public accounting firm, effective
September 1, 2022, Friedman combined with Marcum LLP (“Marcum”) and continues to operate as an independent registered public accounting firm. On September 13, 2022, the Audit Committee of the Board of Directors of the Company approved the dismissal
of Friedman and the engagement of Marcum to serve as the independent registered public accounting firm of the Company. The services previously provided by Friedman will now be provided by Marcum.
The report of Friedman on the Company’s consolidated financial statements as of December 31, 2020 and 2021 and for the years then ended
did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.
During the Company’s fiscal years ended December 31, 2020 and 2021 and the subsequent period prior to Friedman’s dismissal, (a) there were
no disagreements with Friedman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of Friedman, would have caused Friedman to make reference
thereto in its reports on the consolidated financial statements for such years; and (b) there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K promulgated by the Securities and Exchange Commission (“Regulation S-K”).
The Company provided Friedman with a copy of the foregoing disclosures and requested that Friedman furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether or not it agrees with such disclosures. Attached as Exhibit 16.1 is a copy of Friedman’s letter, dated September 13, 2022.
(b) Appointment of New Independent Registered Public Accounting Firm.
On September 13, 2022, the Audit Committee of the Board of Directors of the Company approved the engagement of Marcum to serve as the
Company’s independent registered public accounting firm for the fiscal year ending December 31, 2022.
No consultations occurred between the Company and Marcum during the two most recent fiscal years and the subsequent interim period prior
to Marcum’s appointment regarding either (a) the application of accounting principles to a specific completed or proposed transaction, the type of audit opinion that might be rendered on the Company’s financial statements, or other information
provided that was considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue, or (b) any matter that was the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a
reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).