SMARTMETRIC, INC. (OTCMKTS:SMME) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01 Changes in Registrants Certifying Accountant.

Effective April 20, 2017 (the Effective Date),
SmartMetric, Inc., a Nevada corporation (the Company),
dismissed Daszkal Bolton, LLP as the Companys independent
registered public accounting firm. As of the Effective Date, the
Company has engaged AMC Auditing, LLC as its new independent
registered public accounting firm to provide accounting and audit
services for the period ended March 31, 2017.

The report of Daszkal Bolton, LLP regarding the Companys
consolidated financial statements for the fiscal year ended June
30, 2016 (the Most Recent Fiscal Year) did not contain
an adverse or disclaimer of opinion and was not qualified or
modified as to uncertainty, audit scope or accounting principles,
other than as related to the Companys ability to continue as a
going concern.

During the Most Recent Fiscal Year and the subsequent interim
periods through the Effective Date, there were (i) no
disagreements between the Company and Daszkal Bolton, LLP on any
matter of accounting principles or practices, financial statement
disclosures or auditing scope or procedures, which disagreement,
if not resolved to the satisfaction of Daszkal Bolton, LLP, would
have caused Daszkal Bolton, LLP to make reference thereto in
their reports on the consolidated financial statements for such
year and period, and (ii) no reportable events as defined in Item
304(a)(1)(v) of Regulation S-K.

The Company provided Daszkal Bolton, LLP with a copy of this
current report on form 8-K and requested that Daszkal Bolton, LLP
furnish a letter addressed to the Securities and Exchange
Commission stating whether or not Daszkal Bolton, LLP agrees with
the above statements. A copy of such letter, dated April 25,
2017, is attached hereto as Exhibit 16.1.

During the Companys Most Recent Fiscal Year and the subsequent
interim periods through the Effective Date, the Company has not
consulted with AMC Auditing, LLC regarding either (i) the
application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinions that
might be rendered on the Companys consolidated financial
statements, and neither a written report nor oral advice was
provided to the Company that AMC Auditing, LLC concluded was an
important factor considered by the Company in reaching a decision
as to an accounting, auditing or financial reporting issue; or
(ii) any matter that was either the subject of a disagreement as
defined in Item 304(a)(1)(iv) of Regulation S-K and the related
instructions or a reportable event as described in Item
304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

The following exhibit is furnished herewith:

About SMARTMETRIC, INC. (OTCMKTS:SMME)

SmartMetric, Inc. is a development-stage company, which is engaged in the technology industry. The Company’s products are a fingerprint sensor activated payments card and security card with a finger sensor and functional fingerprint reader embedded inside the card with a rechargeable battery for portable biometric identification and card activation. This card is referred to as a biometric card or the SmartMetric Biometric Card. The SmartMetric fingerprint biometric card has been designed as a credit-card sized card embedded with an integrated circuit, contact chip and biometric fingerprint sensor. Its biometric card has been designed to offer the option of a built-in radio frequency transmitter for contactless long range access and identity verification. The SmartMetric biometric payments card provides security for credit and debit cards by adding biometric authentication and activation to the Europay, MasterCard and Visa (EMV) chip cards, which are in use around the world.

SMARTMETRIC, INC. (OTCMKTS:SMME) Recent Trading Information

SMARTMETRIC, INC. (OTCMKTS:SMME) closed its last trading session 00.0000 at 0.0700 with 8,000 shares trading hands.