FZMD Fuse Medical Inc (PK)

Item 4.01 Changes in Registrant’s Certifying Accountant

(a)  On November 17, 2022, the Board of Directors (the “Board”) of Fuse Medical, Inc. (“Fuse” or the “Company”) and Armanino LLP (“Armanino”) agreed to mutually end Armanino’s engagement as the Company’s independent registered public accounting firm, effective November 1, 2022.

In connection with the audits of the Company’s consolidated financial statements for the fiscal years ended December 31, 2021, and 2020, and in the subsequent interim periods through November 1, 2022 there were no disagreements with Armanino on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved to the satisfaction of Armanino, would have caused Armanino to make reference to the matter in their report.

There were no reportable events (as that term described in Item 304(a)(1)(v) of Regulation S-K) during the two fiscal years ended December 31, 2021 and 2020, or in the subsequent periods through November 1, 2022.

The reports of Armanino on the Company’s consolidated financial statements for the fiscal years ended December 31, 2021 and 2020, did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

The Company has provided a copy of the foregoing disclosures to Armanino and requested that Armanino furnish it with a letter addressed to the Securities and Exchange Commission stating whether Armanino agrees with the above statements (“Armanino Letter”). The Company has filed a copy of the Armanino Letter, dated November 21, 2022 as Exhibit 16.1 to this Form 8-K.

(b)  On November 17, 2022, the Board approved the appointment of M&K PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2022. The Board recently conducted a competitive selection process to determine the Company’s independent registered public accounting firm the fiscal year ending December 31, 2022. The Board invited several public accounting firms to participate in this process, and the Board ultimately selected M&K. During the two most recent fiscal years and in the subsequent interim periods through November 1, 2022, the Company has not consulted with M&K with respect to the application of accounting principles to a specified transaction, either completed of proposed, or the type of audit opinion that would have been rendered on the Company’s consolidated financial statements, or any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.