MANHATTAN SCIENTIFICS, INC. (OTCMKTS:MHTX) Files An 8-K Changes in Registrant’s Certifying Accountant

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MANHATTAN SCIENTIFICS, INC. (OTCMKTS:MHTX) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01 Change in Registrants Certifying Accountant

Previous independent registered public accounting firm

On February 16, 2017 (the Dismissal Date), Manhattan Scientifics,
Inc. (the Company) advised RBSM LLP (the Former Auditor) that it
was dismissed as the Companys independent registered public
accounting firm. The decision to dismiss the Former Auditor as
the Companys independent registered public accounting firm was
approved by the Companys Board of Directors on February 16, 2017.
The report of the Former Auditor on the Companys financial
statements for the years ended December 31, 2015 and 2014 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, 2014 and 2015 and through the
Dismissal Date, the Company has not had any disagreements with
the Former Auditor on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to the Former
Auditors satisfaction, would have caused them to make reference
thereto in their reports on the Companys financial statements for
such years.

During the years ended December 31, 2014 and 2015 and through the
Dismissal Date, there were no reportable events, as defined in
Item 304(a)(1)(v) of Regulation S-K.

The Company has requested that our Former Auditor furnish us with
a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the above statements. A copy of
this letter is attached hereto to this amendment to the Form 8-K
as Exhibit 16.1.

New independent registered public accounting firm

On February 15, 2017 (the Engagement Date), the Company engaged
AMC Auditing Inc. (New Auditor) as its independent registered
public accounting firm for the Companys fiscal year ended
December 31, 2016. The decision to engage the New Auditor as the
Companys independent registered public accounting firm was
approved by the Companys Board of Directors.

During the two most recent fiscal years and through the
Engagement Date, the Company has not consulted with the New
Auditor regarding either:

1. application of accounting principles to any specified
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 was
provided to the Company nor oral advice was provided that the
New Auditor concluded was an important factor considered by
the Company in reaching a decision as to the accounting,
auditing or financial reporting issue; or
2. any matter that was either the subject of a disagreement (as
defined in Regulation S-K, Item 304(a)(1)(iv) and the related
instructions) or reportable event (as defined in Regulation
S-K, Item 304(a)(1)(v)).

Item 9.01 Financial Statements and Exhibits.

(a)

Financial statements of businesses
acquired.

Not applicable

(b)

Pro forma financial information.

Not applicable

(c) Shell company transactions.

Not applicable

(d) Exhibits

Exhibit No.

Description of Exhibit

16.1

Letter from RBSM LLP


About MANHATTAN SCIENTIFICS, INC. (OTCMKTS:MHTX)

Manhattan Scientifics, Inc. operates as a technology incubator that seeks to acquire, develop and commercialize technologies in various fields, with emphasis in the areas of nanotechnology. The Company is focused on technology transfer and commercialization of transformative technologies in the nano medicine space. The Company has two subsidiaries, both focused on nanotechnology applications in medicine: Metallicum, Inc. and Senior Scientific LLC. The Company’s bioimaging and nanomagnetic detection systems have been developed to detect cancer and other diseases earlier and with specificity. It has developed hardware and software for the sensitive detection of nanomagnetic particles that can be linked to antibodies for the detection and treatment of cancer and other human diseases, all without the use of ionizing radiation or large magnetic fields. Its technologies make possible the earlier detection of cancer in vivo, and the ability to analyze biopsies with sensitivity.

MANHATTAN SCIENTIFICS, INC. (OTCMKTS:MHTX) Recent Trading Information

MANHATTAN SCIENTIFICS, INC. (OTCMKTS:MHTX) closed its last trading session up +0.0045 at 0.0425 with 58,279 shares trading hands.

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