Company: GURE
Filing Date: 2025-04-11
Form Type: 10-K
Source: 0001193805-25-000461
Chunk: 524

Company: GULF RESOURCES, INC.
Filing Date: 2025-04-11
Form: 10-K
Item: Item 7A
Chunk 524
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 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 statements, and neither a written report nor oral advice was provided to us that GGF concluded
was an important factor considered by us in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii)
any matter that was either the subject of a “disagreement,” as defined in Item 304(a) (1)(iv) of Regulation S-K, or a “reportable
event,” as defined in Item 304(a)(1)(v) of Regulation S-K.

Item 9A. Controls and Procedures.

(a)Evaluation of Disclosure Controls and Procedures

We maintain “disclosure
controls and procedures”, as such term is defined under Exchange Act Rule 13a-15(e), that are designed to ensure that information
required to be disclosed in our Exchange Act reports is recorded, processed, summarized, and reported within the time periods specified
in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive
Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosures. In designing and evaluating
the disclosure controls and procedures, our management recognized that any controls and procedures, no matter how well designed and operated,
can provide only