Item 4.01. Changes in Company's Certifying Accountant.

Dismissal of Independent Registered Public Accounting Firm.

On November 5, 2019, Umatrin Holding Ltd (the "Company") dismissed WWC, P.C. ("WWC") as the Company's independent registered public accounting firm.

The decision to change the independent registered public accounting firm was approved by the Board of Directors of the Company.

During the Company's most recent fiscal year ended December 31, 2018 and November 5, 2019, the date of dismissal, (a) there were no disagreements with WWC 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 WWC, would have caused it to make reference thereto in its reports on the financial statements for such years and (b) there were no "reportable events" as described in Item 304(a)(1)(v) of Regulation S-K.

On November 19, 2019, the Company provided WWC with a copy of this Current Report and has requested that it furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K.

Engagement of New Independent Registered Public Accounting Firm.

On November 5, 2019, the Board of Directors of the Company appointed JLKZ CPA LLP ("JLKZ") as its new independent registered public accounting firm to audit and review the Company's financial statements for the period ended September 30, 2019. During the two most recent fiscal years ended December 31, 2018 and December 31, 2017 and any subsequent interim periods through the date hereof prior to the engagement of JLKZ, neither the Company, nor someone on its behalf, has consulted JLKZ regarding:

(i) either: 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 Company's consolidated financial statements, and either a
     written report was provided to the Company or oral advice was provided that
     the new independent registered public accounting firm 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

paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as described

in paragraph 304(a)(1)(v) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.





(d) Exhibits.



  Exhibit     Letter of WWC dated November 19, 2019, addressed to the United
16.1        States Securities and Exchange Commission





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