Company: MKDWW
Filing Date: 2025-03-13
Form Type: 424B4
Source: 0001493152-25-010187
Chunk: 164

Company: MKDWELL Tech Inc.
Filing Date: 2025-03-13
Form: 424B4
Chunk 164
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 as to MKDWELL Tech Inc’s ability to continue as a going concern described in Note 2 to the financial statements, appearing elsewhere in this registration statement, and are included herein in reliance on such report given upon the authority of Guangdong Prouden CPAs GP as experts in accounting and auditing.

The financial statements of Cetus Capital Acquisition Corp. as of December 31, 2023 and 2022, for the year ended December 31, 2023, and for the period from June 7, 2022 (inception) through December 31, 2022, included in this prospectus have been audited by MaloneBailey LLP, an independent registered public accounting firm, as set forth in their report (which contains an explanatory paragraph regarding the Company’s ability to continue as a going concern), thereon, appearing elsewhere in this prospectus, and are included in reliance on such report given upon such firm as experts in auditing and accounting. Following the closing of the business combination of Cetus Capital Acquisition Corp. with MKDWELL Tech Inc. and its subsidiaries, the securities of Cetus Capital Acquisition Corp. have been delisted from Nasdaq, and Cetus Capital Acquisition Corp. is no longer a reporting company under the Exchange Act. As at the date hereof, MaloneBailey LLP is no longer the independent registered public accounting firm for Cetus Capital Acquisition Corp. and the financial statements of Cetus Capital Acquisition Corp. for the six months ended June 30, 2024 have not been audited or reviewed by MaloneBailey LLP.

Change in the Registrant’s Certifying Accountant

Pursuant to instruction 2 to Item 16F of Form 20-F, the Company has previously furnished its current reports on Form 6-K to the SEC on December 6, 2024 and December 11, 2024 regarding the termination of the client-auditor relationship with Marcum Asia CPAs LLP and the appointment of Guangdong Prouden CPAs GP as the Company’s independent registered public accounting firm.

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We have filed a registration statement on Form F-1, of which this prospectus forms a part, including exhibits, under the Securities Act with respect to the Ordinary Shares offered by this prospectus. The registration statement on Form F-1, including the attached exhibits and schedules, contains additional relevant information about us and our share capital. The rules and regulations of the SEC allow us to omit