# EDGAR Filing Document

**Accession Number:** 0001417664
**File Stem:** 0001214659-25-010070
**Filing Date:** 2025-7
**Character Count:** 7174
**Document Hash:** 070981e5276d9fa1a0bee79b6235e918
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001214659-25-010070.hdr.sgml**: 20250707

**ACCESSION NUMBER**: 0001214659-25-010070

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20250701

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20250707

**DATE AS OF CHANGE**: 20250707

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Value Exchange International, Inc.
- **CENTRAL INDEX KEY:** 0001417664
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 263767331
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-53537
- **FILM NUMBER:** 251106963

**BUSINESS ADDRESS:**
- **STREET 1:** 10/F, FTLIFE TOWER
- **STREET 2:** 18 SHEUNG YUET ROAD KOWLOON BAY
- **CITY:** KOWLOON
- **STATE:** K3
- **ZIP:** 999077
- **BUSINESS PHONE:** 852 2950 4288

**MAIL ADDRESS:**
- **STREET 1:** 10/F, FTLIFE TOWER
- **STREET 2:** 18 SHEUNG YUET ROAD KOWLOON BAY
- **CITY:** KOWLOON
- **STATE:** K3
- **ZIP:** 999077

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SINO PAYMENTS, INC.
- **DATE OF NAME CHANGE:** 20090804

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Sino Payments, Inc.
- **DATE OF NAME CHANGE:** 20081202

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** China Soaring Inc.
- **DATE OF NAME CHANGE:** 20071106

?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): July 1, 2025 (July 7, 2025)

**VALUE EXCHANGE INTERNATIONAL, INC.**

(Exact name of Registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **Nevada** | **000-53537** | **26-3767331** |
| (State or other jurisdiction | (Commission File Number) | (IRS Employer |
| of Incorporation) |  | Identification No.) |

---

---

| |
|:---|
| **10/F, FTLife Tower**<br> **18 Sheung Yuet Road Kowloon Bay** |
| **<u>Kowloon, Hong Kong SAR 999077</u>** |
| (Address of principal executive offices) (Zip Code) |
| **(852) 2950 4288** |
| (Registrant's telephone number, including area code) |
| **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. ◻

Securities registered pursuant to Section 12(b) of the Act:

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| | | |
|:---|:---|:---|
| **Title of Each Class** | **Trading Symbol** | **Exchange on which registered** |
| NONE | ---- | ---- |

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| | |
|:---|:---|
| **Item 4.01** | **Changes to Registrant's Certifying Accountant** |

---

On July 1, 2025, Value Exchange International, Inc. ("Company") received electronic notice from Grassi & Co. CPAs P.C. ("Grassi") that Grassi would not engage to perform the audit work for the Company's fiscal year ending December 31, 2024. The Company believes that the disengagement is the result of a past-due, outstanding fees owed to Grassi.

The Company has begun the process of identifying a successor independent registered public accounting firm. The Company will authorize Grassi to respond fully to the inquiries of the successor independent registered public accounting firm, once selected.

The Company is endeavoring to complete necessary work to file its past due Form 10-K Annual Report for fiscal year ended December 31, 2024 and its past due Quarterly Report on Form 10-Q for the quarter ending March 31, 2025.

During the fiscal year ended December 31, 2023, and the subsequent interim fiscal periods in 2024, (1) there were no "disagreements," as defined in Item 304(a)(1)(iv) of Regulation S-K, with Grassi on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which if not resolved to Grassi's satisfaction to our knowledge would have caused it to make reference to the subject matter thereof in connection with its report, and (2) there were no "reportable events" as described in Item 304(a)(1)(v) of Regulation S-K. Grassi has not issued any report on the Company's financial statements for the fiscal year ended December 31, 2024.

The Company has provided Grassi with a copy of the disclosures required by Item 304(a) of Regulation S-K contained in Item 4.01 of this Current Report on Form 8-K and has requested that Grassi furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the Company's statements made in response to those requirements and, if not, stating the respects in which it does not agree. The letter from Grassi, dated July 2, 2025, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits.

Exhibit No. Exhibit Description <br>16.1 [Letter from Grassi & Co., CPAs, P.C., dated July 2, 2025](ex16_1.htm)

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.

VALUE EXCHANGE INTERNATIONAL, INC., a Nevada corporation

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| | | |
|:---|:---|:---|
| By: | /s/ Tan Seng Wee Kenneth | Date: July 7, 2025 |
|  | Tan Seng Wee Kenneth, Chief Executive Officer and President | Tan Seng Wee Kenneth, Chief Executive Officer and President |

---

## Exhibit 16.1

EXHIBIT INDEX

Exhibit 16.1.

Grassi & Co., CPAs, P.C.

July 2, 2025

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Value Exchange International, Inc. under Item 4.01 of its Form 8-K, dated July 7, 2025. We agree with the statements concerning our Firm in such Form 8-K. We are not in a position to agree or disagree with other statements of Value Exchange International, Inc. contained therein.

Sincerely,

/s/ Grassi & Co., CPAs, P.C.