# EDGAR Filing Document

**Accession Number:** 0002016337
**File Stem:** 0001213900-25-102627
**Filing Date:** 2025-10
**Character Count:** 7408
**Document Hash:** fd40b5064420453b89b405eb984013a0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-102627.hdr.sgml**: 20251027

**ACCESSION NUMBER**: 0001213900-25-102627

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20251027

**FILED AS OF DATE**: 20251027

**DATE AS OF CHANGE**: 20251027

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PTL Ltd
- **CENTRAL INDEX KEY:** 0002016337
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-PETROLEUM & PETROLEUM PRODUCTS (NO BULK STATIONS) [5172]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-42293
- **FILM NUMBER:** 251420234

**BUSINESS ADDRESS:**
- **STREET 1:** ROOM 1112, 11/F, CC WU BUILDING
- **STREET 2:** 302-8 HENNESSY ROAD, WAN CHAI
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 00852 23593388

**MAIL ADDRESS:**
- **STREET 1:** ROOM 1112, 11/F, CC WU BUILDING
- **STREET 2:** 302-8 HENNESSY ROAD, WAN CHAI
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 00000

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**Form 6-K**

**REPORT OF FOREIGN PRIVATE ISSUER <br> PURSUANT TO RULE 13a-16 OR 15d-16 <br> UNDER THE SECURITIES EXCHANGE ACT OF 1934**

**For the month of October 2025**

**Commission File Number: 001-42293**

**<u>PTL LIMITED</u>**

(Translation of registrant's name into English)

**21 Bukit Batok Crescent**

**#24-71, WCGEGA Tower**

**Singapore 658065**

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

**Changes in Company's Certifying Accountant**

(1) Previous Independent Registered Public Accounting Firm

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Effective on October 22, 2025, PTL Limited (the "Company") dismissed its independent registered auditor, J&S ASSOCIATE
PLT ("J&S"), which action was approved and ratified by the Company's Board of Directors and the Audit Committee
on October 22, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) The reports of J&S on the financial statements of the Company for the fiscal years ended December 31, 2024, 2023, and 2022 and
related consolidated statements of income and comprehensive income (loss), changes in equity and cash flows for the same period, did not
contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) The decision to change the independent registered public accounting firm was approved and ratified by the Board of Directors and the
Audit Committee of the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) During the Company's most recent fiscal year ended December 31, 2024 and through October 22, 2025, the date of dismissal, (a)
there were no disagreements with J&S 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 J&S, would have caused it to make reference thereto
in its reports on the financial statements for such year and (b) there were no "reportable events" as described in Item 16F
of Form 20-F, except for the material weakness related to the Company's internal control over financing reporting, including (1)
insufficient financial reporting and accounting personnel with understanding of U.S. GAAP to address complex U.S. GAAP technical issues,
related disclosures in accordance with U.S. GAAP; (2) IT deficiencies, including lack of formal IT policies and procedures, risk and vulnerability
assessments, recovery management, change management and system security, which has been disclosed in the Company's report on Form
20-F for the fiscal year ended December 31, 2024, as amended.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) The Company provided J&S with a copy of this Current Report and has requested that it furnish the Company with a letter addressed
to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached
as Exhibit 16.1 to this Report of Foreign Private Issuer on Form 6-K.

(2) New Independent Registered Public Accounting Firm

On October 22, 2025, the Board of Directors of the Company and the Audit Committee of the Company approved and ratified the appointment of FundCertify CPA Professional Corporation, Inc. ("FundCertify") as its new independent registered public accounting firm to audit the Company's financial statements, effective October 23, 2025. During the most recent fiscal year ended December 31, 2024 and any subsequent interim periods through the date hereof prior to the engagement of FundCertify, neither the Company, nor someone on its behalf, has consulted FundCertify regarding:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) either: the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion
that might be rendered on the Company's consolidated financial statements, and either a written report was provided to the Company
or oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered by
the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) any matter that was either the subject of a disagreement as defined in Item 16F (a)(1)(iv) of Form 20-F or a reportable event as described
in Item 16F (a)(1)(v) of Form 20-F.

**Exhibit Index**

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Concurrence Letter from J&S ASSOCIATE PLT addressed to the U.S. Security and Exchange Commission](ea026258501ex16-1_ptllimited.htm) |

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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| | | |
|:---|:---|:---|
| Date: October 27, 2025 | **PTL Limited** | **PTL Limited** |
|  | By: | */s/ Ying Ying Chow* |
|  | Name: | Ying Ying Chow |
|  | Title: | Chief Executive Officer |

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## Exhibit 16.1

**Exhibit 16.1**

---

| | | |
|:---|:---|:---|
| ![](ex16-1_001.jpg) | 202206000037 (LLP0033395-LCA) & AF002380<br> (Registered with PCAOB and MIA)<br> B-11-14, Megan Avenue II<br> 12,Jalan Yap Kwan Seng, 50450, Kuala Lumpur, Malaysia | Tel: +603-4813 9469<br> Email : <u>info@jns-associate.com</u><br> Website : jns-associate.com |

---

------

October 27, 2025

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

**RE: PTL LIMITED (PTLE)**

We have resigned from our position as the auditor of PTLE effective October 22, 2025.

We have read the statements made by PTLE in Item 1 of this Form 6-K regarding the change in auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements of this Form 6-K.

Very truly yours,

*/s/ J&S Associate PLT*

 

Certified Public Accountants

PCAOB Number: 6743

We have served as the Company's auditor since 2024.

Kuala Lumpur, Malaysia