# EDGAR Filing Document

**Accession Number:** 0001310630
**File Stem:** 0001493152-26-013527
**Filing Date:** 2026-3
**Character Count:** 7824
**Document Hash:** c3dc5557e160d4ada25ac7a09104534a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-013527.hdr.sgml**: 20260330

**ACCESSION NUMBER**: 0001493152-26-013527

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20260305

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260330

**DATE AS OF CHANGE**: 20260330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** China Foods Holdings Ltd.
- **CENTRAL INDEX KEY:** 0001310630
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 910974149
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-32522
- **FILM NUMBER:** 26812155

**BUSINESS ADDRESS:**
- **STREET 1:** SUITE 3102, EVERBRIGHT CENTER
- **STREET 2:** 108 GLOUCESTER ROAD
- **CITY:** WANCHAI
- **STATE:** K3
- **ZIP:** 0000
- **BUSINESS PHONE:** 852-3618-8608

**MAIL ADDRESS:**
- **STREET 1:** SUITE 3102, EVERBRIGHT CENTER
- **STREET 2:** 108 GLOUCESTER ROAD
- **CITY:** WANCHAI
- **STATE:** K3
- **ZIP:** 0000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** China Foods Holdings, Ltd.
- **DATE OF NAME CHANGE:** 20190513

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Trafalgar Resources, Inc.
- **DATE OF NAME CHANGE:** 20041203

?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): March 5, 2026

**<u>001-32522</u>**

Commission file number

**<u>China Foods Holdings Ltd.</u>**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **84-1735478** |
| State or other jurisdiction of | (I.R.S. Employer |
| incorporation or organization | Identification No.) |

---

---

| | |
|:---|:---|
| Room 2301A, China Resources Building, |  |
| 26 Harbour Road, |  |
| Wanchai, Hong Kong | **0000** |
| (Address of principal executive offices) | (Zip Code) |

---

**(852) 3618-8608**

Registrant's telephone number, including area code

(Former name, former address and former fiscal year, 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))

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

---

| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| Common | CFOO | OTC Markets |

---

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. ☐

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

(a) Previous independent registered public accounting firm

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) On March 5, 2026, China Foods Holdings Ltd. (the "Company") accepted the resignation of J & S Associate PLT as its independent registered public accounting firm. The Company's Board of Directors participated in and approved the change.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) The reports of J & S Associate PLT on the financial statements for the fiscal years ended December 31, 2025 and 2024 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through March 5, 2026, there have been no disagreements with J & S Associate PLT 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 Associate PLT would have caused them to make reference thereto in their reports on the financial statements for such years.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through March 5, 2026, there have been no reportable events (as defined in S-K 304(a)(1)(v)).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) The Company has provided J & S Associate PLT with a copy of these disclosures and requested that they furnish a letter addressed to the SEC stating whether they agree with the above statements.

(b) New independent registered public accounting firm

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) The Company engaged BZ CPA Inc. as its new independent registered public accounting firm effective March 20, 2026. During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through March 20, 2026, the Company has not consulted with BZ CPA Inc. regarding any matters described in S-K 304(a)(2)(i) or S-K 304(a)(2)(ii).

**Item 9.01 Financial Statements and Exhibits**

 ****

***(d) Exhibits***

**Description of Exhibit** 

[Exhibit 16.1: Letter from J & S Associates PLT to the Securities and Exchange Commission dated March 5, 2026.](ex16-1.htm)

104 - Cover Page Interactive Data File (embedded within the Inline XBRL document)

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) 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.

---

| | | |
|:---|:---|:---|
| China Foods Holdings Ltd. |  |  |
| Dated: March 30, 2026 | By: | */s/ Kong Xiao Jun* |
|  |  | Kong Xiao Jun |
|  |  | Chief Executive Officer & Chief Financial Officer |

---

## Exhibit 16.1

**Exhibit 16.1**

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| | | |
|:---|:---|:---|
| ![](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 | <br>Tel: +603-4813 9469<br> Email : <u>info@jns-associate.com</u><br> Website : jns-associate.com |

---

March 5, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

**RE: CHINA FOODS HOLDINGS LIMITED (CFOO)** 

We have resigned from our position as the auditor of CFOO effective March 5, 2026.

We have read the statements made by CFOO in Item (a) of this Form 8-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 8-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