Company: MKDWW
Filing Date: 2025-06-10
Form Type: CORRESP
Source: 0001641172-25-014500
Chunk: 6

Company: MKDWELL Tech Inc.
Filing Date: 2025-06-10
Form: CORRESP
Chunk 6
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banes-Oxley Act of 2002 concerning the assessment of the emerging growth company’s internal control over financial reporting.

Changes in Internal Control over Financial Reporting

Other than those disclosed above, there were no changes in our internal controls over financial reporting that occurred during the period covered by this Annual Report on Form 20-F that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Item 16F. Change in Registrant’s Certifying Accountant, page 73

| 4. | We                                                                                                                                   
 note your disclosure that the client-auditor relationship between the Company and MKDWELL Limited, a subsidiary of the Company, with 
 Marcum Asia CPAs LLP ceased. Please revise to disclose whether the former accountant resigned, declined to stand for re-election,    
 or was dismissed. Refer to Item 16F(a)(1)(i) of Form 20-F.                                                                           |

Response: The Company respectfully confirms that future filings of its annual report on Form 20-F will include the required disclosures in the format as follows:

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. On December 2 and 3, 2024, the audit committee and the board of directors of the Company approved resolutions to dismiss and replace the auditor of the Company and notified the passage of such resolutions to Marcum Asia. Subsequently, Marcum Asia notified the SEC in a letter dated December 2, 2024 that the client-auditor relationship between the Company and Marcum Asia ceased effective December 2, 2024. 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,