# EDGAR Filing Document

**Accession Number:** 0001295514
**File Stem:** 0001493152-23-003526
**Filing Date:** 2023-2
**Character Count:** 7212
**Document Hash:** 1cd754863307703022a56251b5ed74e0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-003526.hdr.sgml**: 20230203

**ACCESSION NUMBER**: 0001493152-23-003526

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20230202

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

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230203

**DATE AS OF CHANGE**: 20230203

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MDWerks, Inc.
- **CENTRAL INDEX KEY:** 0001295514
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 331095411
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-56299
- **FILM NUMBER:** 23585749

**BUSINESS ADDRESS:**
- **STREET 1:** 411 WALNUT STREET,
- **STREET 2:** SUITE 20125
- **CITY:** GREEN COVE SPRINGS
- **STATE:** FL
- **ZIP:** 32043-3443
- **BUSINESS PHONE:** (252) 501-0019

**MAIL ADDRESS:**
- **STREET 1:** 411 WALNUT STREET,
- **STREET 2:** SUITE 20125
- **CITY:** GREEN COVE SPRINGS
- **STATE:** FL
- **ZIP:** 32043-3443

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MDwerks, Inc.
- **DATE OF NAME CHANGE:** 20051117

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** WESTERN EXPLORATION INC.
- **DATE OF NAME CHANGE:** 20040625

?xml version="1.0" encoding="utf-8"?

**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): **February 2, 2023**

**<u>MDwerks, Inc.</u>**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **Delaware** | **000-56299** | **33-1095411** |
| (State or other jurisdiction<br> of incorporation) | (Commission<br> File Number) | (IRS Employer<br> Identification No.) |

---

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| | |
|:---|:---|
| **411 Walnut Street, Suite 20125**<br> **Green Cove Springs, FL** | **32043** |
| (Address of principal executive offices) | (Zip Code) |

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Registrant's telephone number, including area code: **<u>(252) 501-0019</u>**

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 (see General Instruction A.2. below):

☐ 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:

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| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| N/A | N/A | N/A |

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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) Resignation of Independent Registered Public Accounting Firm*

On February 2, 2023, the Board of Directors of MDwerks, Inc. (the "Company") dismissed TAAD LLP ("TAAD") as the Company's independent registered public accounting firm.

TAAD's reports on the Company's financial statements for the fiscal years ended December 31, 2021 and 2020 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, except that such reports expressed substantial doubt regarding the Company's ability to continue as a going concern. Furthermore, during the fiscal years ended December 31, 2021 and 2020 and through February 2, 2023, there have been no disagreements with TAAD on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to TAAD's satisfaction, would have caused TAAD to make reference to the subject matter of the disagreement in connection with its reports on the Company's financial statements for such periods.

For the fiscal years ended December 31, 2021 and 2020 and through February 2, 2023, there were no "reportable events" as that term is described in Item 304(a)(1)(v) of Regulation S-K.

The Company provided TAAD with a copy of the disclosure contained herein, prior to its filing with the Securities and Exchange Commission (the "Commission"), and requested that TAAD furnish the Company a letter addressed to the Commission stating whether or not it agreed with the statements herein and, if not, stating the respects in which it does not agree. TAAD's letter to the Commission is attached hereto as Exhibit 16.1.

*(b) Engagement of New Independent Registered Public Accounting Firm*

On February 2, 2023, the Company's Board of Directors appointed M&K CPAs LLC ("M&K") as the Company's new independent registered public accounting firm. During the fiscal years ended December 31, 2021 and 2020 and through February 2, 2023, neither the Company nor anyone acting on the Company's behalf consulted M&K with respect to any of the matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

**Item 9.01. Financial Statements and Exhibits.**

(d) Exhibits.

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Letter, dated February 2, 2023, from TAAD LLP addressed to the Commission.](ex16-1.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |

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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 hereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | **MDwerks, Inc.** | **MDwerks, Inc.** |
| Date: February 3, 2023 | By: | */s/ Steven C. Laker* |
|  | Name: | Steven C. Laker |
|  | Title: | Chief Executive Officer |

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## Exhibit 16.1

**Exhibit 16.1**

![](ex16-1_001.jpg)

February 2, 2023

Office of the Chief Accountant

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re: MDwerks, Inc.

Commission File Number 000-56299

Dear Sirs/Madams:

We have read Item 4.01 of MDwerks, Inc.'s (the "Company") Form 8-K to be filed on February 2, 2023 and are in agreement with the statements relating only to TAAD, LLP. contained therein. We have no basis to agree or disagree with other matters of the Company reported therein.

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| |
|:---|
| Sincerely, |
| */s/ TAAD, LLP* |
| Diamond Bar, California<br> February 2, 2023 |

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