SANUWAVE HEALTH, INC. (OTCMKTS:SNWV) Files An 8-K Changes in Registrant’s Certifying Accountant

Item4.01. Changes in Registrants Certifying Accountant.

(a) Dismissal of BDO
USA, LLP as Principal Accountant

On January 23, 2017, the Audit Committee of the Board of
Directors of SANUWAVE Health, Inc., a Nevada corporation (the
Company), dismissed BDO USA, LLP (BDO) as its principal
independent registered public accounting firm.

The reports of BDO on the consolidated financial statements of
the Company for the fiscal years ended December31, 2015 and
December 31, 2014 did not contain an adverse opinion or
disclaimer of opinion, nor were such reports qualified or
modified as to uncertainty, audit scope or accounting principles,
except to indicate that there was substantial doubt about the
Companys ability to continue as a going concern due to its
substantial operating losses, working capital deficiencies and
dependence on future capital contributions or financing to fund
ongoing operations.

During the Companys past two fiscal years ended December31, 2015
and December 31, 2014 and in the subsequent interim period
through January 23, 2017 (the Relevant Period), there have been
no disagreements, as that term is defined in Item 304(a)(1)(iv)
and the related instructions of RegulationS-K, promulgated by the
Securities and Exchange Commission (SEC) to the Securities
Exchange Act of 1934, as amended, with BDO on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which
disagreement(s), if not resolved to the satisfaction of BDO,
would have caused BDO to make reference to the subject matter of
the disagreement(s) in connection with its report on the Companys
financial statements.

During the Relevant Period, there were no reportable events, as
that term is defined in Item 304(a)(1)(v) of RegulationS-K,
except that in connection with the Company’s internal control
over financial reporting there was a material weaknesses. As
previously reported, management concluded that the Company had a
material weakness in its internal control over financial
reporting process for the lack of internal expertise and
resources to analyze and properly apply generally accepted
accounting principles to complex and non-routine transactions
related to complex financial instruments and derivatives, and
management believes the material weakness was due to the complex
and non-routine nature of the Companys complex financial
instruments and derivatives.

The Audit Committee of the Board of Directors of the Company
discussed each of the matters contained in the third and fourth
paragraphs above with BDO. The Company has authorized BDO to
respond fully to the inquiries of the Companys successor
accountants concerning each of these matters.

BDO has indicated to the Company that it concurs with the
foregoing statements contained in the second, third, fourth and
fifth paragraphs above as they relate to BDO and has furnished a
letter to the SEC to this effect. A copy of the letter from BDO,
which is dated January 24, 2017, is filed as Exhibit16.1 to this
Current Report on Form 8-K.

(b) Appointment of
Cherry Bekaert, LLP as Principal
Accountant

On January 23, 2017, the Audit Committee of the Board of
Directors of the Company appointed Cherry Bekaert LLP (CBH) as
its principal independent registered public accounting firm to
audit the Companys financial statements for the fiscal year
ending December31, 2016.

During the Relevant Period, neither the Company, nor (to the
Companys knowledge) anyone acting on its behalf, consulted with
CBH regarding (i)the application of accounting principles to a
specified transaction, either completed or proposed; (ii) the
type of audit opinion that might be rendered on the Companys
financial statements; (iii)any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure that was the subject of a disagreement, as that term is
defined in Item304(a)(1)(iv) and the related instructions of
RegulationS-K; or (iv) any reportable event, as that term is
defined in Item304(a)(1)(v) of RegulationS-K.

Item9.01. Financial Statements and Exhibits

(d)Exhibits.

About SANUWAVE HEALTH, INC. (OTCMKTS:SNWV)

SANUWAVE Health, Inc. is an acoustic pressure shock wave technology company using a system of noninvasive, high-energy, acoustic pressure shock waves for indications, such as regenerative medicine and other applications. The Company is focused on regenerative medicine utilizing noninvasive (extracorporeal), acoustic pressure shock waves to produce a biological response resulting in the body healing itself through the repair and regeneration of skin, musculoskeletal tissue and vascular structures. Its lead regenerative product in the United States is the dermaPACE device, used for treating diabetic foot ulcers. Its portfolio of healthcare products and product candidates activate biologic signaling and angiogenic responses, including new vascularization and microcirculatory improvement, enabling to restore the body’s normal healing processes and regeneration. It is focused on developing its Pulsed Acoustic Cellular Expression (PACE) technology to activate healing in wound conditions.

SANUWAVE HEALTH, INC. (OTCMKTS:SNWV) Recent Trading Information

SANUWAVE HEALTH, INC. (OTCMKTS:SNWV) closed its last trading session 00.000 at 0.170 with shares trading hands.