ABMC American Bio Medica Corporation (CE)

ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

Resignation of Independent Registered Public Accounting Firm

On December 16, 2021, the Audit Committee of American Bio Medica Corporation (the “Company”) was notified that UHY, LLP (“UHY”) would cease services as the Company’s independent accountants effective December 16, 2021.

The reports of UHY on the Company’s financial statements as of and for the years ended December 31, 2019 and December 31, 2020 contained no adverse opinion or disclaimer of opinion and were not modified or qualified as to uncertainty, audit scope, or accounting principle, except that their reports for the years ended December 31, 2019 and December 31, 2020 contained explanatory language regarding substantial doubt about the Company’s ability to continue as a going concern.

For the years ended December 31, 2019 and December 31, 2020 and through the date of this Current Report on Form 8-K (the “Report”), there have been no disagreements with UHY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of UHY would have caused them to make reference thereto in their reports on the financial statements for the years ended December 31, 2019 or December 31, 2020 or during any interim periods through the date of this Report, and there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

A copy of the disclosures contained within this Report has been provided to UHY, and the Company has received a letter addressed to the Securities and Exchange Commission (the “Commission”) stating whether or not it agrees with the above statements. A copy of this letter is being filed as an exhibit to this Report.

Engagement of Independent Registered Public Accounting Firm

On December 17, 2021, the Company engaged Rosenfield and Company, PLLC (“Rosenfield”) as its independent registered public accounting firm for the year ended December 31, 2021. The decision to engage Rosenfield was approved by the Audit Committee of the Board of Directors of the Company.

Prior to Rosenfield’s engagement, and within the last two completed fiscal years, the Company did not consult with Rosenfield or receive either written or oral advice from Rosenfield that was an important factor considered by the Company in reaching a decision as to the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company’s financial statements. In addition, within the last two completed fiscal years, the Company has not consulted with Rosenfield concerning any matter that was the subject of a disagreement or a reportable event, each as described in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Regulation S-K.