ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Resignation of Independent Registered Public Accounting Firm
On December 16, 2021, the Audit Committee of American Bio Medica Corporation
(the "Company") was notified that UHY, LLP ("UHY") would cease services as the
Company's independent accountants effective December 16, 2021.
The reports of UHY on the Company's financial statements as of and for the years
ended December 31, 2019 and December 31, 2020 contained no adverse opinion or
disclaimer of opinion and were not modified or qualified as to uncertainty,
audit scope, or accounting principle, except that their reports for the years
ended December 31, 2019 and December 31, 2020 contained explanatory language
regarding substantial doubt about the Company's ability to continue as a going
concern.
For the years ended December 31, 2019 and December 31, 2020 and through the date
of this Current Report on Form 8-K (the "Report"), there have been no
disagreements with UHY 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 UHY would have caused them
to make reference thereto in their reports on the financial statements for the
years ended December 31, 2019 or December 31, 2020 or during any interim periods
through the date of this Report, and there were no reportable events within the
meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
A copy of the disclosures contained within this Report has been provided to UHY,
and the Company has received a letter addressed to the Securities and Exchange
Commission (the "Commission") stating whether or not it agrees with the above
statements. A copy of this letter is being filed as an exhibit to this Report.
Engagement of Independent Registered Public Accounting Firm
On December 17, 2021, the Company engaged Rosenfield and Company, PLLC
("Rosenfield") as its independent registered public accounting firm for the year
ended December 31, 2021. The decision to engage Rosenfield was approved by the
Audit Committee of the Board of Directors of the Company.
Prior to Rosenfield's engagement, and within the last two completed fiscal
years, the Company did not consult with Rosenfield or receive either written or
oral advice from Rosenfield that was an important factor considered by the
Company in reaching a decision as to the application of accounting principles to
a specific completed or contemplated transaction, or the type of audit opinion
that might be rendered on the Company's financial statements. In addition,
within the last two completed fiscal years, the Company has not consulted with
Rosenfield concerning any matter that was the subject of a disagreement or a
reportable event, each as described in Item 304(a)(1)(iv) and Item 304(a)(1)(v)
of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
The following exhibit is filed with this Report on Form 8-K:
99.1 Letter from UHY, LLP dated December 21, 2021 addressed to the United
States Securities & Exchange Commission
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AMERICAN BIO MEDICA CORPORATION 
