NUTRA PHARMA CORP. (OTCMKTS:NPHC) Files An 8-K Changes in Registrant’s Certifying Accountant

ITEM 4.01 Changes in Registrants Certifying Accountant

(a)Prior independent registered public accounting firm

On May1, 2017, the Audit Committee of the Board of Directors (the
Committee) of Nutra Pharma Corp. (the Company) approved the
dismissal of Liggett Webb (LW) as the Companys independent
registered public accounting firm.

LWs report on the Companys consolidated financial statements for
the years ended December31, 2015 and 2016 contained an
explanatory paragraph which noted that there was substantial
doubt as to the Companys ability to continue as a going concern
due to a lack of cash, significant losses incurred and ongoing
requirements for additional capital investments. Other than the
foregoing, the reports contained no adverse opinion or disclaimer
of opinion and was not qualified or modified as to uncertainty,
audit scope or accounting principles.

During the Companys two most recent fiscal years and the
subsequent interim period preceding its dismissal May 1, 2017,
there were:

(i)no disagreements with LW on any matter of accounting
principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not resolved
to the satisfaction of LW, would have caused it to make reference
to the subject matter of the disagreements in its reports on the
consolidated financial statements of the Company; and

(ii)no reportable events as defined in Item304(a)(1)(v) of
RegulationS-K.

The Company has provided LW with a copy of this Form 8-K prior to
its filing with the U.S. Securities and Exchange Commission (SEC)
and requested LW to furnish to the Company a letter addressed to
the SEC stating that it agrees with the statements made above. A
copy of LWs letter dated May 1, 2017 is attached as Exhibit16.1
to this Form 8-K.

(b)New independent registered public accounting firm

On May 1, 2017, the Board approved the engagement of Daszkal
Bolton LLP (DB) as the Companys independent registered public
accounting firm for the fiscal year ending December31, 2017.

During the Companys five most recent fiscal years and the
subsequent interim period preceding its engagement, neither the
Company nor anyone on its behalf consulted DB regarding either:

(i)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 Companys consolidated
financial statements, and no written report or oral advice was
provided to the Company that DB concluded was an important factor
considered by us in reaching a decision as to the accounting,
auditing or financial reporting issue; or

(ii)any matter that was the subject of a disagreement or
reportable event as defined in Item 304(a)(1)(iv) of
RegulationS-K and Item304(a)(1)(v), respectively.

In approving the selection of DB as the Companys independent
registered public accounting firm, the Board considered any
services previously provided by DB and concluded that such
services would not adversely affect the independence of DB.

Item 9.01 Financial Statements and Exhibits

About NUTRA PHARMA CORP. (OTCMKTS:NPHC)

Nutra Pharma Corp. is a biopharmaceutical company. The Company is engaged in the acquisition, licensing and commercialization of pharmaceutical products and technologies, as well as homeopathic and ethical drugs for the management of pain, neurological disorders, cancer, autoimmune and infectious diseases. The Company’s subsidiary and drug discovery arm, ReceptoPharm, Inc. (ReceptoPharm), carries its homeopathic and drug discovery research and clinical development and has developed homeopathic drugs for the treatment of pain: Cobroxin, an over-the-counter pain reliever designed to treat moderate to severe (Stage II) chronic pain; Nyloxin and Nyloxin Extra Strength, stronger versions of Cobroxin, and Pet Pain-Away, an over-the-counter pain reliever designed to treat pain in cats and dogs. It has developed two drug candidates: RPI-78M, to treat neurological diseases and autoimmune diseases, and RPI-MN, to treat viral diseases.

NUTRA PHARMA CORP. (OTCMKTS:NPHC) Recent Trading Information

NUTRA PHARMA CORP. (OTCMKTS:NPHC) closed its last trading session up +0.00040 at 0.00480 with 11,236,697 shares trading hands.