# EDGAR Filing Document

**Accession Number:** 0001350156
**File Stem:** 0001079973-25-001850
**Filing Date:** 2025-12
**Character Count:** 7194
**Document Hash:** e2c228bed46891473b26c28f73bbbf97
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001079973-25-001850.hdr.sgml**: 20251212

**ACCESSION NUMBER**: 0001079973-25-001850

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 20

**CONFORMED PERIOD OF REPORT**: 20251209

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20251212

**DATE AS OF CHANGE**: 20251212

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.
- **CENTRAL INDEX KEY:** 0001350156
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 204395271
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0531

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-52365
- **FILM NUMBER:** 251568848

**BUSINESS ADDRESS:**
- **STREET 1:** PO BOX 368
- **CITY:** DUNEDIN
- **STATE:** FL
- **ZIP:** 34697-0368
- **BUSINESS PHONE:** (403) 850-4120

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 368
- **CITY:** DUNEDIN
- **STATE:** FL
- **ZIP:** 34697-0368

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SUN WORLD PARTNERS INC
- **DATE OF NAME CHANGE:** 20060119

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): December 9, 2025

**PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;Nevada | &nbsp;&nbsp;000-52365 | &nbsp;&nbsp;20-4395271 |
| &nbsp;&nbsp;**(State or other jurisdiction** **of incorporation)** | &nbsp;&nbsp;**(Commission File Number)** | &nbsp;&nbsp;**(IRS Employer** **Identification No.)** |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;PO Box 368<br> Dunedin, Florida | &nbsp;&nbsp;34697-0368 |
| &nbsp;&nbsp;**(Address of Principal Executive Offices)** | &nbsp;&nbsp;**(Zip Code)** |

---

Registrant's telephone number, including area code (403) 850-4120

N/A

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

◻ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

◻ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

◻ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

◻ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act .☐

**Section 4 - Matters Related to Accountants and Financial Statements**

**Item 4.01 Changes in Registrant's Certifying Accountant**

&nbsp;&nbsp;&nbsp;&nbsp;*(a)* *Resignation of independent Registered Public Accounting Firm.* 

 

On December 9, 2025, PreAxia Health Care Payment Systems Inc. notified Fruci & Associates II, PLLC ("Fruci") of its dismissal, effective as of the same day, as the Registrant's independent registered public accounting firm. The former auditors served as the auditors of the Company's financial statements for the period from October 29, 2024, through December 9, 2025.

Fruci's audit report for the year ended May 31, 2025, did not contain an adverse opinion, disclaimer of opinion or qualification concerning the Registrant's financial statements. There have been no disagreements with Fruci during the Company's most recent fiscal year and any subsequent interim period through the date of termination on December 9, 2025.

The Company's prior auditors, GreenGrowth CPA's ("GreenGrowth") report on the year ended May 31, 2024, did not contain an adverse opinion, disclaimer of opinion or qualification concerning the Registrant's financial statements. There have been no disagreements with GreenGrowth during their tenure as auditor from August 2, 2023, through the date of their resignation on October 25, 2024.

Pursuant to Item 304(a)(3) of Regulation S-K, the Registrant provided Fruci with a copy of this Form 8-K and requested Fruci to provide a letter addressed to the Commission whether it agrees with the Registrant's disclosures. The letter received from Fruci is included as Exhibit 16. 1(a). The previous letter from GreenGrowth is included as Exhibit 16.1(b).

**Section** **9 - Financial Statements and Exhibits**

**Item 9.01 Financial Statements and Exhibits**

---

| | |
|:---|:---|
| Exhibit No. | Document |
| 16.1(a) | [Letter of Fruci & Associates II PLLC, dated December 9, 2025](ex16x1a.htm). |
| 16.1(b) | [Letter of GreenGrowth CPAS, dated October 29, 2024.](ex16x1b.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |

---

**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 hereunto duly authorized.

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;**PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.** |
| Date: December 12, 2025 | /s/ Tom Zapatinas |
|  | Name: Tom Zapatinas |
|  | Title: President/Chief Executive Officer |

---

## Exhibit 16.1

Exhibit 16.1(a)

![green box only](image_001.jpg)

![](image_002.jpg)

![](image_005.jpg)

December 9, 2025

Securities and Exchange Commission<br> 100 F Street N.E.<br> Washington, D.C. 20549

Dear Sirs/Madams:

---

| | |
|:---|:---|
| **RE:** | **PreAxia Health Care Payment Systems Inc.** |

---

We have read Item 4.01 of PreAxia Health Care Payment Systems Inc. Form 8-K dated December 9, 2025, and we agree with the statements set forth in Item 4.01, insofar as they relate to our firm. We have no basis to agree or disagree with the other statements contained therein.

Yours truly,

*![](image_004.jpg)<br>* 

<br> Fruci & Associates II, PLLC

## Exhibit 16.1

Exhibit 16.1(b)

![](image_007.jpg)

October 29, 2024

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

We have read Preaxia Health Care Payment Systems Inc.'s statements included under Item 4.01 of its Form 8-K dated October 25, 2024. We agree with the statements concerning our Firm under Item 4.01. We are not in a position to agree or disagree with other statements contained herein.

Very truly yours,

![](image_006.jpg)

Green Growth CPAs

10250 Constellation Blvd.

Los Angeles, CA 90067