Item
4.01 Changes in Registrant’s Certifying Accountant.
Based
on information provided by the Registrant’s independent registered public accounting firm, Friedman LLP (“Friedman”),
effective September 1, 2022, Friedman combined with Marcum LLP (“Marcum”) and continued to operate as an independent registered
public accounting firm as a wholly-owned subsidiary of Marcum. On September 8, 2022, the Audit Committee of the Registrant’s Board
of Directors (i) dismissed Friedman and (ii) engaged Marcum to serve as the independent registered public accounting firm of the Registrant
and to provide to the Registrant the services previously provided to the Registrant by Friedman.
Neither
of Friedman’s reports on the financial statements of the Registrant for either of the past two fiscal years ended, respectively,
December 31, 2020 and December 31, 2021, contained an adverse opinion or a disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principles.
During
the Registrant’s two most recent fiscal years ended,
respectively, December 31, 2020 and December 31, 2021, and the subsequent interim period through September 8, 2022, there were no disagreements
with Friedman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which
disagreement(s), if not resolved to the satisfaction of Friedman, would have caused it to make reference to the subject matter of the
disagreement(s) in connection with its report.
During
the Registrant’s two most recent fiscal years ended,
respectively, December 31, 2020 and December 31, 2021, and the subsequent interim period through September 8, 2022, there were no reportable
events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The
Registrant has provided Friedman with a copy of the above disclosures. A letter to the Commission dated September 9, 2022 from Friedman
regarding its concurrence or disagreement with the statements made by the Registrant in this current report concerning the dismissal
of Friedman as the Registrant’s independent registered public accounting firm is attached as Exhibit 16 hereto.
During
the Registrant’s two most recent fiscal years ended,
respectively, December 31, 2020 and December 31, 2021, and the subsequent interim period through September 8, 2022, neither the Registrant
nor anyone on its behalf has consulted with Marcum with respect to either (i) the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Registrant’s consolidated
financial statements, and neither a written report nor oral advice was provided to the Registrant that Marcum concluded was an important
factor considered by the Registrant in reaching a decision as to any 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
the related instructions to Item 304 of Regulation S-K) or a reportable event (as defined
in Item 304(a)(1)(v) of Regulation S-K).