Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

On October 17, 2022, Global WholeHealth Partners Corporation (the "Company") filed its Annual Report on Form 10-K for the period ended June 30, 2022 (the "10-K").

The 10-K included the report (the "Draft Report") of the Company's Independent Registered Public Accounting Firm, BF Borgers CPA PC ("Borgers CPA"), on the financial statements of the Company for the years ended June 30, 2022 and 2021, appearing in the 10-K.

On October 18, 2022, Borgers CPA notified (the "Notification") the Company that the Draft Report had been included in the 10-K without the prior consent of Borgers CPA and that the 10-K had been filed prior to the final approval of Borgers CPA. Management held discussions with Borgers CPA about these matters and the Company's Board of Directors was advised of such discussions.

In light of the existing circumstances, including the Company's having received the Notification from Borgers CPA, on November 5, 2022, the Company's Board of Directors determined that the financial statements for the years ended June 30, 2022 and 2021, including the Draft Report, included in the 10-K should no longer be relied upon.

The Company will, upon receipt of Borgers CPA's final report (the "Definitive Report") on the Company's financial statements for the years ended June 30, 2022 and 2021, file an amended Annual Report on Form 10-K (the "Amended 10-K") that includes the Definitive Report on the Company's financial statements for the years ended June 30 2022 and 2021. The Company will file the Amended 10-K as soon as is practicable.


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