The Board of Directors of AIT Therapeutics, Inc., a Delaware
corporation (the Company), recommended and approved the
dismissal of Heaton Company, PLLC (Heaton) as the Companys
independent registered public accounting firm, effective as of
March 31, 2017, and, concurrently therewith, engaged Kost Forer
Gabbay Kasierer, a member of Ernst Young Global (KFGK), as
the Companys independent registered public accounting firm for
the year ending December 31, 2017.

Heatons reports on the Companys (i) balance sheets as of June 30,
2016 and 2015, and the related statements of operations,
stockholders equity (deficit), and cash flows for the year ended
June 30, 2016 and the period from April 25, 2015 (inception)
through June 30, 2015 and (ii) balance sheets as of December 31,
2016 and 2015, and the related statements of operations,
stockholders’ equity (deficit), and cash flows for the period
from April 24, 2015 (inception) through December 31, 2016 (the
periods covered by the reports identified in the foregoing
clauses (i) and (ii), the Applicable Periods) 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. During the Applicable Periods and through
the date of dismissal, there were no disagreements with Heaton on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure which, if
not resolved to the satisfaction of Heaton, would have caused
Heaton to make reference to the subject matter of the
disagreement in connection with its report.

During the Applicable Periods 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).

During the Applicable Periods and the subsequent period to the
date of its engagement, neither the Company nor anyone acting on
its behalf has consulted with KFGK 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
KFGK 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 Company provided Heaton with a copy of this Form 8-K on April
4, 2017, and requested that Heaton 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
Heaton addressed to the SEC is attached hereto as Exhibit No.
16.1.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits