# EDGAR Filing Document

**Accession Number:** 0001829667
**File Stem:** 0001213900-23-020735
**Filing Date:** 2023-3
**Character Count:** 5378
**Document Hash:** 08ef6473bdf095eaab418c1033a8cfd5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-020735.hdr.sgml**: 20230317

**ACCESSION NUMBER**: 0001213900-23-020735

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20230317

**FILED AS OF DATE**: 20230317

**DATE AS OF CHANGE**: 20230317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Regencell Bioscience Holdings Ltd
- **CENTRAL INDEX KEY:** 0001829667
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-40617
- **FILM NUMBER:** 23740607

**BUSINESS ADDRESS:**
- **STREET 1:** 11/F FIRST COMMERCIAL BUILDING
- **STREET 2:** 33-35 LEIGHTON ROAD, CAUSEWAY BAY
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 999077
- **BUSINESS PHONE:** 852 2155 0823

**MAIL ADDRESS:**
- **STREET 1:** 11/F FIRST COMMERCIAL BUILDING
- **STREET 2:** 33-35 LEIGHTON ROAD, CAUSEWAY BAY
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 999077

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 6-K**

**REPORT OF FOREIGN PRIVATE ISSUER**

**PURSUANT TO RULE 13a-16 OR 15d-16**

**UNDER THE SECURITIES EXCHANGE ACT OF 1934**

**For the month of March 2023**

**Commission File Number: 001-40617**

**Regencell Bioscience Holdings Limited**

**9/F Chinachem Leighton Plaza**

**29 Leighton Road**

**Causeway Bay, Hong Kong**

**(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 Registrant's Certifying Accountant**

Regencell Bioscience Holdings Limited (the "Company") was notified by Friedman LLP ("Friedman"), the Company's independent registered public accounting firm, that effective September 1, 2022, Friedman combined with Marcum LLP and continued to operate as an independent registered public accounting firm. On February 16, 2023, the Company engaged Marcum Asia CPAs LLP ("Marcum Asia") to serve as the independent registered public accounting firm of the Company. The services previously provided by Friedman will now be provided by Marcum Asia.

Friedman's reports on the Company's financial statements for the fiscal years ended June 30, 2022 and 2021 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. Furthermore, during the Company's two most recent fiscal years and through February 16, 2023, there have been no disagreements with Friedman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Friedman's satisfaction, would have caused Friedman to make reference to the subject matter of any such disagreements in connection with its reports on the Company's financial statements for such periods.

For the fiscal years ended June 30, 2022 and 2021 and through February 16, 2023, there were no "reportable events" as that term is described in Item 16F(a)(1)(v) of the Form 20-F, other than the material weaknesses reported by the management in Item 15 of the Company's annual report on [Form 20-F](http://www.sec.gov/ix?doc=/Archives/edgar/data/1829667/000121390022067683/f20f2022_regencellbio.htm) filed with the U.S. Securities and Exchange Commission on October 31, 2022.

The Company provided Friedman with a copy of the above disclosure and requested that Friedman furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above statement. A copy of Friedman's letter is filed as Exhibit 16.1 to this Form 6-K.

During the Company's two most recent fiscal years and through February 16, 2023, neither the Company nor anyone acting on the Company's behalf consulted Marcum Asia with respect to any of the matters or reportable events set forth in Item 16F(a)(2)(i) and (ii) of the Form 20-F.

**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.

Date: March 17, 2023

---

| | |
|:---|:---|
| **Regencell Bioscience Holdings Limited** | **Regencell Bioscience Holdings Limited** |
| By: | /s/ Yat-Gai Au |
| Name: | Yat-Gai Au |
| Title: | Chief Executive Officer and Chairman of the <br> Board of Directors |

---

[Signature Page to Form 6-K]

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Letter of Friedman LLP to the U.S. Securities and Exchange Commission dated March 17, 2023](ea175391ex16-1_regencell.htm) |

---

## Exhibit 16.1

**Exhibit 16.1**

![](ex16-1_001.jpg)

March 17, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Form 6-K dated March 17, 2023 of Regencell Bioscience Holdings Limited and are in agreement with the statements contained therein as they pertain to our firm; we are not in a position to agree or disagree with other statements of Regencell Bioscience Holdings Limited contained therein.

Very truly yours,

/s/ Friedman LLP

New York, New York