AUTHENTIDATE HOLDING CORP. (OTCMKTS:ADAT) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01

On April 20, 2017, Authentidate Holding Corp. (the
Company) dismissed EisnerAmper, LLP (Eisner) as the
Companys independent registered public accounting firm. Eisner
has served as the Companys independent registered public
accounting firm since April 2005. The decision to dismiss Eisner
as the Companys independent registered public accounting firm was
approved by the Audit Committee of the Board of Directors. The
reports of Eisner on the Companys financial statements for each
of the full fiscal years ended June 30, 2016 and June 30, 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, except that Eisners reports for both
periods included an explanatory paragraph expressing the
substantial doubt about the Companys ability to continue as a
going concern. The conclusion of Eisner that the Company may be
unable to continue as a going concern was based on its negative
working capital position and that its capital requirements have
been and will continue to be significant.

During the Companys fiscal years ended June 30, 2016 and June 30,
2015, and through the date of dismissal, there were no
disagreements with Eisner on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope
or procedure which, if not resolved to the satisfaction of
Eisner, would have caused Eisner to make reference to the subject
matter of the disagreement in connection with its report.
Further, during the fiscal years ended June 30, 2016 and June 30,
2015 and the subsequent period through the date of dismissal,
there have been no reportable events within the meaning of Item
304(a)(1)(v) of Regulation S-K promulgated by the Securities and
Exchange Commission (the SEC), except as described herein.

In connection with its review of the Companys Quarterly Report on
Form 10-Q for the quarter ended March 31, 2016, the audit of the
Companys financial statements included in the Companys Transition
Report on Form10-KT for the six month period ended June 30, 2015,
and the audit of the Companys financial statements included in
its Annual Report on Form 10-K for the fiscal year ended June 30,
2016, Eisner had advised the Company of certain material
weaknesses in the Companys system of internal control over
financial reporting. In each of these periodic reports, the
Company disclosed material weaknesses in its system of internal
controls. These material weaknesses relate to insufficient
resources in its accounting function; insufficient levels of
monitoring, oversight and segregation of duties; inadequate
controls to ensure that information necessary to properly record
transactions is adequately communicated on a timely basis from
non-financial personnel to those responsible for financial
reporting; and the inability to establish and maintain effective
controls over the identification of reduced revenue collections
due to modifications of payor claims adjudication process and
lack of communication between financial personnel and
non-financial personnel which resulted in the overstatement of
revenues and accounts receivable for the period ended March 31,
2016. Consistent with such findings, the Companys management
concluded that its internal control over financial reporting was
not effective as of such periods. In addition, as previously
reported by the Company, on February 17, 2017, the Audit
Committee of the Board of Directors determined that the unaudited
interim financial statements included in the Companys Quarterly
Report on Form 10-Q for the fiscal quarter ending March31, 2016,
filed on September 27, 2016, contained material errors related to
Companys recognized revenue estimates and would be restated. The
Company subsequently filed an amendment to its Quarterly Report
on Form 10-Q for the fiscal quarter ended March 31, 2016 (the
Amended Form 10-Q) to restate the financial statements
contained therein on April 5, 2017. As described in the Amended
Form 10-Q, the restatement was necessitated due to errors in the
revenue estimates the Company employed for the quarter ended
March 31, 2016, which did not account for changes in the claims
adjudication processes utilized by payors beginning in January
2016 as well as the decision by the Centers for Medicare and
Medicaid Services (CMS) in January 2016 to reduce the unit
reimbursement rate for many of the tests typically performed by
the Company along with the number of tests that CMS would
reimburse. The Company had also concluded that these errors
resulted from the material weaknesses in the Companys internal
control over financial reporting.

The Company provided Eisner with a copy of this Form 8-K, and
requested that Eisner furnish it with a letter addressed to the
SEC stating whether it agrees with the statements made by the
Company in this Item 4.01, and, if not, stating the respects in
which it does not agree. The letter of Eisner addressed to the
SEC is attached hereto as Exhibit No. 16.1.

Further, onApril 18, 2017,theAudit Committee of the Companys
Board of Directors engaged Rosenberg Rich Baker Berman Company
(RRBB) as the Companys independent registered public
accounting firm for the 2017 fiscal year. Prior to the engagement
of RRBB, neither the Company nor anyone acting on its behalf
consulted with RRBB regarding (i) the application of accounting
principles to a specific transaction, either completed or
proposed, or the type of audit opinion that might be rendered on
the Companys financial statements, and neither a written report
or 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; (ii) any matter that was the subject of a disagreement
within the meaning of Item 304(a)(1)(iv) of Regulation S-K; or
(iii) any reportable event within the meaning of Item
304(a)(1)(v) of Regulation S-K.

The following exhibit is attached to this Form 8-K:

About AUTHENTIDATE HOLDING CORP. (OTCMKTS:ADAT)

Authentidate Holding Corp. and its subsidiaries provide Web-based revenue cycle management applications, and telehealth products and services. The Company enables healthcare organizations to coordinate care for patients and to manage related administrative and clinical workflows. Its Web-based solutions incorporate multiple features and security technologies, such as business-rules based electronic forms, intelligent routing, transaction management, electronic signatures, identity credentialing, content authentication, automated audit trails and remote patient management capabilities. The Company’s Inscrybe Healthcare is a Web-based revenue cycle management workflow automation solution. Its Telehealth Solutions provide an advanced in-home patient vital signs monitoring system and a Web-based management and monitoring software module for use by healthcare providers. The Company’s AuthentiProof is a content integrity and time-and-date stamp application.

AUTHENTIDATE HOLDING CORP. (OTCMKTS:ADAT) Recent Trading Information

AUTHENTIDATE HOLDING CORP. (OTCMKTS:ADAT) closed its last trading session up +0.04 at 1.90 with shares trading hands.