Item 4.01.
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Change in Registrant's Certifying Accountant.
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(a) Dismissal
of Independent Registered Public Accounting Firm.
On
October 6, 2017, Immudyne, Inc. (the “Company”) dismissed PKF O’Connor Davies, LLP (“PKF”) as the
Company's independent registered public accounting firm. The decision to change the Company's independent registered public accounting
firm was the result of a request for proposal process in which the Company's Board of Directors conducted a comprehensive, competitive
process to select the independent registered public accounting firm.
The
audit reports of PKF on the consolidated financial statements of the Company for each of the two most recent fiscal years ended
December 31, 2016 and December 31, 2015 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. The audit reports for the years ended December 31, 2016 and
December 31, 2015 contained an explanatory paragraph disclosing the uncertainty regarding the Company’s ability to continue
as a going concern.
During
the Company's two most recent fiscal years ended December 31, 2016 and December 31, 2015 and during the subsequent interim period
from January 1, 2017 through October 6, 2017, (i) there were no disagreements with PKF on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to PKF's satisfaction, would
have caused PKF to make reference to the subject matter of the disagreement in connection with its reports and (ii) there were
no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K.
The
Company provided PKF with a copy of the disclosures in this report prior to filing with the Securities and Exchange Commission
(the “SEC”). A copy of PKF’s letter dated October 9, 2017 to the SEC, stating whether it agrees with the statements
made in this report, is filed as Exhibit 16.1 to this report.
(b) Engagement
of New Independent Registered Public Accounting Firm.
On
October 9, 2015, the Board of Directors engaged Rosenberg Rich Baker Berman & Company ("RRBB") as the Company's
independent registered public accounting firm for the year ending December 31, 2017.
During
the two most recent fiscal years ended December 31, 2016 and December 31, 2015 and during the subsequent interim period from January
1, 2017 through October 9, 2017, neither the Company nor anyone on its behalf consulted RRBB regarding 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 Company's financial statements, and neither a written report nor oral advice was provided to the Company that
RRBB concluded was an important factor considered by the Company 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” or a “reportable event”,
each as defined in Regulation S-K Item 304(a)(1)(iv) and 304(a)(1)(v), respectively.