Company: GURE
Filing Date: 2025-04-11
Form Type: 10-K
Source: 0001193805-25-000461
Chunk: 427

Company: GULF RESOURCES, INC.
Filing Date: 2025-04-11
Form: 10-K
Item: Item 6
Chunk 427
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 and Disagreements with Accountants
on Accounting and Financial Disclosure.

(a) Dismissal of Independent Registered Public Accounting
Firm.

On April 16, 2024, WWC, P.C. Certified Public Accountants
(“WWC”) was dismissed as our independent registered public accounting firm, effective immediately. The decision to dismiss
WWC as the Company’s principal independent accountant was approved by the Audit Committee of the Board of Directors of the Company
on April 16, 2024.

WWC’s reports on our consolidated financial statements
for the fiscal years ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope or accounting principles.

During the two most recent fiscal years ended December
31, 2023 and 2022, and the subsequent interim period through April 16, 2024, there were no disagreements with WWC 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 WWC, would have caused WWC to make reference to the subject matter of the disagreements in connection with its reports on our consolidated
financial statements for such years. Also during this time, there were no “reportable events,” as defined in Item 304(a)(1)(v)
of Regulation S-K.

We provided WWC with a copy of the above disclosures
and requested that WWC furnish the Company with a letter addressed to the SEC stating whether or not it agrees with the statements made
above. A copy of WWC’s letter dated April 16, 2024 was attached as Exhibit 16.1 to a Current Report on Form 8-K that was filed by
us with the SEC on April 16, 2024.

(b) Appointment of New Independent Registered Public
Accounting Firm.

On April 16, 2024, we engaged GGF CPA LIMITED (“GGF”)
as our independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately. During the fiscal
years ended December 31, 2023 and 2022 and through April 16, 2024, neither we nor anyone on its behalf consulted with GGF regarding (i)
the application of accounting principles to any specified transaction, either completed or proposed or the type of audit opinion that
might be rendered on our consolidated financial