Item 4.01. Changes in Registrant's Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm
Since January 2021, Marcum LLP ("Marcum"), has been the independent accounting
firm of Alpha Healthcare Acquisition Corp. III (the "Company"). On October 4,
2022, the Board of Directors of the Company approved the dismissal of Marcum as
the Company's independent registered public accounting firm.
During the fiscal years ended December 31, 2021, and any subsequent interim
period through the date of this report, there were no disagreements within the
meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company and Marcum
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure and there are no "reportable events"
(as defined in Item 304(a)(1)(v) of Regulation S-K and the related
instructions).
The Company has provided Marcum with a copy of the disclosures in this report
prior to filing with the Securities and Exchange Commission (the "SEC").
(b) Engagement of Independent Registered Public Accounting Firm
On October 4, 2022, the Company engaged Adeptus Partners, LLC ("Adeptus") as the
Company's independent accountant to audit the Company's consolidated financial
statements and to perform reviews of interim financial statements.
During the fiscal year ended December 31, 2021, and then through October 4,
2022, neither the Company nor a anyone acting on its behalf consulted with
Adeptus regarding (i) either the application of any accounting principles to a
specific completed or contemplated transaction of the Company, or the type of
audit opinion that might be rendered by Adeptus on the Company's consolidated
financial statements; or (ii) any matter that was either subject of a
disagreement with Marcum or a reportable event with respect to Marcum.
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