ETCK Enerteck Corporation (PK)

Item 4.01 Changes in Registrant’s Certifying Accountant.

(a) On November 2, 2017, EnerTeck Corporation (the “Company”) dismissed Briggs & Veselka Co., PC (“Briggs & Veselka”) as the principal independent accountants of the Company. Briggs & Veselka has served as the Company’s principal independent accountants since January 23, 2017. The decision to dismiss Briggs & Veselka as the Company’s principal independent accountants was approved by the Company’s Board of Directors.

The reports issued by the Company’s principal accountants on the Company’s financial statements for either the past two years did not contain an adverse opinion or a disclaimer of opinion, or were qualified or modified as to uncertainty, audit scope, or accounting principles.

During the Company’s two most recent fiscal years and any subsequent interim period preceding the date hereof, there were no disagreements with the former accountants 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 the former accountants, would have caused it to make reference to the subject matter of the disagreements in connection with its report.

During the Company’s two most recent fiscal years and any subsequent interim period preceding the date hereof, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has requested Briggs & Veselka to furnish it a letter addressed to the Commission stating whether it agrees with the above statements. A copy of that letter from Briggs & Veselka is filed as Exhibit 16.1 to this Form 8-K.

(b) Effective as of November 2, 2017, the Company engaged Weaver and Tidwell, L.L.P. (“Weaver and Tidwell”) as its independent registered public accounting firm to audit the financial statements of the Company. The decision to engage Weaver and Tidwell as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.

During the two most recent fiscal years and any subsequent period prior to engaging Weaver and Tidwell, the Company has not consulted with Weaver and Tidwell regarding either: (i) application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that Weaver and Tidwell 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 Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).