BHAT Blue Hat Interactive Entertainment Technology

 

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 August 2023

 

Commission File Number 001-39001

 

Blue Hat Interactive Entertainment Technology

 (Translation of registrant’s name into English)

 

7th Floor, Building C, No. 1010 Anling Road

Huli District, Xiamen, China 361009

(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 Company’s Certifying Accountant.

 

Termination of Previous Independent Registered Public Accounting Firm

 

On August 1, 2023, Blue Hat Interactive Entertainment Technology, a Cayman Islands company (the “Company”) and Audit Alliance LLP (the “Former Auditor”) mutually elected not to continue the engagement of the Former Auditor serving as the Company’s independent registered public accounting firm. The termination of the engagement of the Former Auditor was approved by the Audit Committee of the Company’s Board of Directors.

 

The principal accountant’s report of the Former Auditor on the financial statements of the Company as of and for the fiscal years ended December 31, 2022 and 2021 did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. The Former Auditor was engaged since January 21, 2021.

 

From January 21, 2021 through the date of termination, (i) there were no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the Former Auditor’s satisfaction, would have caused the Former Auditor to make reference to the subject matter of the disagreement(s) in connection with its report to the subject matter of the disagreement; and (ii) there were no “reportable events” of the type described in Item 304(a)(1)(v) of Regulation S-K.

 

We furnished a copy of the disclosures in this report to the Former Auditor and requested that the Former Auditor furnish us with a letter addressed to the SEC stating whether such firm agrees with the above statements or, if not, stating the respects in which it does not agree. A copy of the letter has been filed as an exhibit to this report as Exhibit 16.1.

 

Appointment of New Independent Registered Public Accounting Firm

 

On August 1, 2023, Onestop Assurance PAC (the “New Auditor”), was appointed as the Company’s independent registered public accounting firm upon the approval of the Audit Committee, to audit the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2023.

 

During the two most recent fiscal years and the subsequent interim period through August 1, 2023, neither the Company nor anyone on its behalf consulted with the New Auditor regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided that New Auditor concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and its related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

 

Financial Statements and Exhibits

 

Exhibits.

  

Number
16.1		Letter of Audit Alliance LLP dated August 7, 2023, regarding change in independent registered public accounting firm.

 

 

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: August 7, 2023

 

	BLUE HAT INTERACTIVE ENTERTAINMENT TECHNOLOGY
	By:	/s/ Xiaodong Chen
	Name:	Xiaodong Chen
	Title:	Chief Executive Officer

 

 

  

Exhibit 16.1

 

August 7th , 2023

 

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street NE

Washington, D.C. 20549

 

RE: Blue Hat Interactive Entertainment Technology

 

Ladies and Gentlemen:

 

We have read the statements in the Form 6-K dated August 7th, 2023, of Blue Hat Interactive Entertainment Technology to be filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm. We have no basis to and, therefore, do not agree or disagree with the other statements made by the Company in the Form 6-K.

 

Respectfully submitted,

 

Audit Alliance LLP

 

Audit Alliance LLP

No 10 Anson Road,

#20-16, International Plaza,

Singapore 079903.

 

 

 

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