Company: MKDWW
Filing Date: 2025-04-03
Form Type: 20-F
Source: 0001641172-25-002607
Chunk: 129

Company: MKDWELL Tech Inc.
Filing Date: 2025-04-03
Form: 20-F
Item: Item 16F
Chunk 129
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ITEM
16F. CHANGE IN REGISTRANT’ S CERTIFYING ACCOUNTANT

Please
refer to the Current Reports on Form 6-K of the Company filed on December 6, 2024 and December 11, 2024, in accordance with instruction
2 to item 16F of Form 20-F. The change of auditors from Marcum Asia CPAs LLP to Guangdong Prouden CPAs GP was approved by the audit
committee of the board of directors of the Company.

Effective as of December 2, 2024,
the client-auditor relationship between the Company, MKDWELL Limited (“ MKD BVI”), a subsidiary of the Company, with Marcum
Asia CPAs LLP (“ Marcum Asia”) ceased. The audit reports of Marcum Asia on the financial statements of the Company and
MKD BVI each dated May 2, 2024 each contained explanatory paragraphs regarding the Company’s and MKD BVI’s ability to continue
as a going concern, and save as aforementioned did not contain any adverse opinion or disclaimer of opinion, and were not qualified or
modified as to uncertainty, audit scope, or accounting principles. During the fiscal years ended December 31, 2022 and 2023, and the subsequent
interim period through December 2, 2024, there were no: (1) “disagreements” (as that term is defined in 16F (a)(1)(iv) of
Form 20-F and the related instructions) between the Company and Marcum Asia 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 Marcum Asia, would have
caused Marcum Asia to make reference in connection with their opinion to the subject matter of the disagreement, or (2) reportable events
as set forth in Item 16F(a)(1)(v)(A) through (D) of Form 20-F. The Company provided Marcum Asia with a copy of the disclosures in its
current report on Form 6-K furnished with the SEC on December 6, 2024 and requested that Marcum Asia furnish a letter addressed to the
SEC stating whether or not it agrees with the statements made herein. As of the latest practicable time prior to the furnishment of such
report, the Company did not receive such letter from Marcum Asia.

The Company subsequently appointed Guangdong Prouden