ETERNITY HEALTHCARE INC. (OTCMKTS:ETAH) Files An 8-K Changes in Registrant’s Certifying Accountant

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ETERNITY HEALTHCARE INC. (OTCMKTS:ETAH) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01 Changes in Registrant’s Certifying Accountant

(a) Dismissal of Principal Accountant

1. On January 29, 2018, Eternity Healthcare Inc. (the “Company”) dismissed Sadler, Gibb & Associates, LLC (“SG”) as its independent registered principal accounting firm. SG has been the Company’s independent registered principal accounting firm since June 30, 2011 and issued a report on the Company’s financial statements for the years ended April 30, 2017 and 2016. SG’s report on the Company’s financial statements for the fiscal years ended April 30, 2017 and 2016 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to audit scope or accounting principles except to indicate that there was substantial doubt about the Company’s ability to continue as a going concern. The decision to change auditors was approved by entire Board of Directors of the Company.

2. During the years ended April 30, 2017 and 2016 and the subsequent interim periods through the date of this filing, (i) the Company has not had any disagreements with SG on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to SG’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s financial statements for such periods, and (ii) there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

3. The Company has provided SG with a copy of disclosures it is making in this Form 8-K and requested that SG furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of SG’s letter dated January 29, 2018, is filed as Exhibit 16.1 hereto.

(b) Engagement of Principal Accountant

1. On January 29, 2018, the Company engaged Marcum Bernstein & Pinchuk LLP (“MBP”) as its registered independent public accountants. The decision to engage MBP was approved by the Board of Directors of the Company.

2. During the Company’s two most recent fiscal years ended April 30, 2017 and 2016, and through the date of this filing, the Company did not consult with MBP on (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company’s financial statements, and MBP did not provide either a written report or oral advice to the Company that MBP 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 the subject of any disagreement, as defined in Item 304 (a)(1)(iv) of Regulation S-K and the related instructions, or (iii) a reportable event within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.


ETERNITY HEALTHCARE INC. Exhibit
EX-16.1 2 f8k012918ex16-1_eternity.htm LETTER TO SECURITIES AND EXCHANGE COMMISSION FROM SADLER,…
To view the full exhibit click here

About ETERNITY HEALTHCARE INC. (OTCMKTS:ETAH)

Eternity Healthcare Inc. is a medical device company. The Company is engaged in the discovery, development and marketing of medical devices. The Company is focused on marketing of its needle-free injection device technology. It also includes an over the counter pain treatment device using laser as treatment source. Its products include Nozzles/syringes, Adapters, Nozzle/Adapter Combination Pack and Adapters (Large). The Company’s products are sold to healthcare professionals for use in physicians’ offices, pharmacies and to all consumers. It provides delivery technologies for insulin, human chorionic gonadotropin (hCG), human growth hormone (hGH), Vitamin B12, vaccines, anesthetics, migraine medication and steroids. The Company provides a soft injection system that avoids the use of needles for the delivery of various sorts of injectable medications, including cancer medication. It is a universal injection system that can deliver medication in both pediatrics and adults.