Item 4.01 Change in Registrant’s Certifying
Accountant
On March
9, 2022, the Board of Directors of Luduson G Inc., a Delaware corporation (“we” or “us”),
accepted the resignation of Total Asia Associates PLT (“Total Asia”) as our independent registered public accountant,
effective immediately. The reports of Total Asia on the Company’s consolidated financial statements for the years ended December
31, 2020 and 2019 did not contain an adverse opinion or disclaimer of opinion, and such
reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.
During the years ended December
31, 2020 and 2019, the Company has not had any disagreements with Total Asia on any matter
of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved
to Total Asia’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s consolidated
financial statements for such periods.
During the years ended December
31, 2020 and 2019, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation
S-K.
We have requested that Total
Asia furnish us with a letter addressed to the Commission stating whether it agrees with the above statements. A copy of this letter is
included herewith as Exhibit 16.1.
Concurrently therewith, we
retained the firm of J&S Associate (“JS”), to audit our consolidated
financial statements for our fiscal year ending December 31, 2021.
During the fiscal years ended
December 31, 2020 and 2019, and through the date of this Form 8-K, neither the Company nor
anyone acting on its behalf consulted JS regarding (1) 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 consolidated financial statements, and JS did
not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a
decision as to any accounting, auditing, or financial reporting issue, (2) any matter that was either the subject of a disagreement with
Total Asia on accounting principles or practices, financial statement disclosure or auditing scope or procedures, which, if not resolved
to the satisfaction of Total Asia, would have caused Total Asia to make reference to the matter in their report, or a “reportable
event” as described in Item 304(a)(1)(v) of Regulation S-K of the SEC’s rules and regulations.
