Company: GLXG
Filing Date: 2025-06-13
Form Type: 6-K
Source: 0001213900-25-054037
Chunk: 1

Company: Galaxy Payroll Group Ltd
Filing Date: 2025-06-13
Form: 6-K
Chunk 1
---
 Former Auditor’s satisfaction,
would have caused the Former Auditor to make reference to the subject matter of the disagreement(s) in connection with its report to the
subject matter of the disagreement; and (2) there were no “reportable events” of the type described in Item 16F(a)(1)(v) of
Form 20-F other than: the material weaknesses reported in our 2024 annual report on Form 20-F filed with the U.S. Securities and Exchange
of Commission (the “SEC”) on November 8, 2024, specifically, the material weaknesses identified related to i) inadequate segregation
of duties for certain key functions due to limited staff and resources; ii) a lack of sufficient financial reporting and accounting personnel
with appropriate knowledge of U.S. GAAP and SEC reporting requirements to formalize key controls over financial reporting and to prepare
consolidated financial statements and related disclosures; iii) a lack of independent directors and an audit committee to establish formal
risk assessment process and internal control framework; and iv) a lack of an effective control framework in place and critical information
technology general controls (“ITGC”) have design deficiencies in areas including logical access, privileged access, IT operations
and cybersecurity.

We furnished a copy of the disclosures in this
report to the Former Auditor and have requested that the Former Auditor furnish us with a letter addressed to the SEC stating whether
such firm agrees with the above statements or, if not, stating the respects in which it does not agree. A copy of the letter has been
filed as an exhibit to this report as Exhibit 16.1.

During the two most recent fiscal years and the
subsequent interim period through May 12, 2025, neither the Company nor anyone on its behalf consulted with the New Auditor regarding
(i) the application of accounting principles to a specified transaction, either completed or proposed; the type of audit opinion that
might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided that New Auditor
concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting
issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 16F(a)(1)(iv) of Form 20-F and its related
instructions) or a reportable event (as described in Item 16F(a)(1)(v) of Form 20-F).

<div align='center'>EX