UNILIFE CORPORATION (NASDAQ:UNIS) Files An 8-K Changes in Registrant’s Certifying Accountant

Item 4.01.Changes in Registrants Certifying Accountant.

On April 21, 2017, Unilife Corporation (the Company) received
notification from KPMG LLP (KPMG), the Companys independent
registered public accounting firm, advising the Company of KPMGs
resignation as the Companys independent registered public
accounting firm for the fiscal year ending June 30, 2017,
effective immediately.KPMG had been the Companys independent
registered public accounting firm since its appointment by the
Audit Committee of the Companys board of directors on March 29,
2010.

During the Companys fiscal years ended June 30, 2015 and June 30,
2016, and the subsequent interimperiod through April 21,
2017,therewereno: (1) disagreements (as that term is defined in
Item 304(a)(1)(iv) of Regulation S-K promulgated under the
Securities Exchange Act of 1934, as amended (the Exchange Act))
between the Company and KPMG on any matter of accounting
principles or practices, financial statement disclosure,
orauditing scope or procedures, which disagreements if not
resolved to KPMGs satisfaction, would have caused KPMG to make
reference in connection with their opinion to the subject matter
of the disagreement, or (2) reportable events as that term is
defined in Item 304(a)(1)(v) of Regulation S-K promulgated under
the Exchange Act, except for the material weaknesses disclosed in
Item 9A of the Companys Annual Report (as amended) on Form 10-K/A
for the fiscal year ended June 30, 2015 (the 2015 Form 10-K/A)
and the Companys Annual Report on Form 10-K for the fiscal year
ended June 30, 2016 (the 2016 Form 10-K), and in Item 4 of the
Companys Quarterly Reports on Form 10-Q and Form 10-Q/A, as
applicable, for the fiscal quarters ended September 30, 2015,
December 31, 2015, March 31, 2016, September 30, 2016 and
December 31, 2016 (collectively, the Quarterly Reports), and
further described below.

The audit reports of KPMG on the Companys consolidated financial
statements as of and for the years ended June 30, 2015 and June
30, 2016 did not contain any adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principles, except as follows:

KPMGs report on the consolidated financial statements of the
Company as of and for the fiscal years ended June 30, 2015 and
June 30, 2016, contained a separate paragraph stating: The
accompanying consolidated financial statements have been prepared
assuming that the Company will continue as a going concern. As
discussed in note 3 to the consolidated financial statements, the
Company has incurred recurring losses from operations and has
limited cash resources, which raise substantial doubt about its
ability to continue as a going concern. Managements plans in
regard to these matters are also described in note 3. The
consolidated financial statements do not include any adjustments
that might result from the outcome of this uncertainty.

KPMGs report on the consolidated financial statements of the
Company as of and for the fiscal year ended June 30, 2015
contained a separate paragraph stating that As discussed in note
2 to the consolidated financial statements, the consolidated
financial statements have been revised to reflect a May 13, 2016
10:1 reverse split of the Companys common stock as if it had
occurred at the beginning of the first period presented and to
correct immaterial errors and omitted disclosures regarding
restricted cash and related party transactions.

The audit reports of KPMG on the effectiveness of internal
control over financial reporting as of June 30, 2015 and June 30,
2016 did not contain any adverse opinion or disclaimer of
opinion,

nor were they qualified or modified as to uncertainty, audit
scope, or accounting principles, except that KPMGs report
included in the 2015 Form 10-K/A indicates that the Company did
not maintain effective internal control over financial reporting
as of June 30, 2015 because of the effect of material weaknesses
on the achievement of the objectives of the control criteria and
contains an explanatory paragraph that states A material weakness
is a deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the companys annual
or interim financial statements will not be prevented or detected
on a timely basis. The following material weaknesses have been
identified and included in managements assessment:

KPMGs report included in the 2016 Form 10-K, indicates that the
Company did not maintain effective internal control over
financial reporting as of June 30, 2016 because of the effect of
material weaknesses on the achievement of the objectives of the
control criteria and contains an explanatory paragraph that
states A material weakness is a deficiency, or a combination of
deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material
misstatement of the companys annual or interim financial
statements will not be prevented or detected on a timely basis.
The following material weaknesses have been identified and
included in managements assessment:

As a result of the internal control weaknesses and as disclosed
in the 2015 Form 10-K/A, the 2016 Form 10-K, and the Quarterly
Reports, the Company determined that, as of such dates, that
there were also material weaknesses in the Companys disclosure
controls and procedures.

The Company has not selected an independent registered public
accounting firm to replace KPMG.

The Company has provided KPMG with a copy of the disclosures in
this Current Report on Form 8-K and has requested that KPMG
furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether or not KPMG agrees with and,
if not, stating the respects in which KPMG does not agree with,
the Companys statements in this Item 4.01, which the Company has
made in response to Item 304(a) of Regulation S-K promulgated
under the Exchange Act.A copy of the letter furnished by KPMG in
response to that request is filed as Exhibit 16.1 to this report.

Item 9.01Financial Statements and Exhibits

(d) Exhibits

About UNILIFE CORPORATION (NASDAQ:UNIS)

Unilife Corporation is engaged in the designing, development and manufacturing of injectable drug delivery systems. The Company has a portfolio of product platforms, including pre-filled syringes, disposable and reusable auto-injectors, drug reconstitution delivery systems, ocular delivery systems, and other systems for the targeted delivery of injectable therapies. The majority of its products are designed for sale directly to pharmaceutical and biotechnology companies supplying them as drug-device combination products, pre-filled and ready for administration by end-users, such as health-care providers or patients. Its other products, such as reusable auto-injectors and certain systems for targeted drug delivery are designed either to be sold to pharmaceutical or biotechnology companies for use as combination products or to be sold directly to a health care provider or end user without having the device pre-filled by a pharmaceutical company.

UNILIFE CORPORATION (NASDAQ:UNIS) Recent Trading Information

UNILIFE CORPORATION (NASDAQ:UNIS) closed its last trading session down -0.005 at 0.120 with 772,712 shares trading hands.