<SEC-DOCUMENT>0001104659-25-060285.txt : 20250617
<SEC-HEADER>0001104659-25-060285.hdr.sgml : 20250617
<ACCEPTANCE-DATETIME>20250617164032
ACCESSION NUMBER:		0001104659-25-060285
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20250617
FILED AS OF DATE:		20250617
DATE AS OF CHANGE:		20250617

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Viomi Technology Co., Ltd
		CENTRAL INDEX KEY:			0001742770
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD APPLIANCES [3630]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-38649
		FILM NUMBER:		251053881

	BUSINESS ADDRESS:	
		STREET 1:		WANSHENG SQUARE, RM 1302 TOWER C
		STREET 2:		XINGANG EAST ROAD, HAIZHU DISTRICT
		CITY:			GUANGZHOU, GUANGDONG
		STATE:			F4
		ZIP:			510220
		BUSINESS PHONE:		86-75766833887

	MAIL ADDRESS:	
		STREET 1:		WANSHENG SQUARE, RM 1302 TOWER C
		STREET 2:		XINGANG EAST ROAD, HAIZHU DISTRICT
		CITY:			GUANGZHOU, GUANGDONG
		STATE:			F4
		ZIP:			510220
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>tm2518202d1_6k.htm
<DESCRIPTION>FORM 6-K
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;6-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REPORT OF FOREIGN PRIVATE ISSUER<BR>
PURSUANT TO RULE 13a-16 OR 15d-16 UNDER<BR>
THE SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>For the month of June&nbsp;2025</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Commission File Number: 001-38649</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Viomi
Technology Co., Ltd</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Wansheng Square, Rm 1302 Tower C, Xingang East
Road, Haizhu District&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Guangzhou, Guangdong, 510220&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">People&rsquo;s Republic of China<BR>
(Address of principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
files or will file annual reports under cover of Form&nbsp;20-F or Form&nbsp;40-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="vertical-align: top; width: 49%; padding-right: 3pt; padding-left: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;20-F <FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 5%; padding-right: 3pt; padding-left: 3pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 46%; padding-right: 3pt; padding-left: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;40-F
<FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Change in Registrant&rsquo;s Certified Accountant</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Viomi Technology Co., Ltd (the &ldquo;Company&rdquo;)
announced the dismissal of PricewaterhouseCoopers Zhong Tian LLP (&ldquo;PwC&rdquo;) as the Company&rsquo;s independent registered public
accounting firm and the engagement of WWC, P.C. (&ldquo;WWC&rdquo;) as the Company&rsquo;s independent registered public accounting firm
for the fiscal year ended December&nbsp;31, 2024, effective June&nbsp;17, 2025. WWC will also re-audit the annual consolidated financial
statements of the Company for the fiscal years ending December&nbsp;31, 2022 and 2023, which had previously been audited by PwC. This
re-audit is necessary because such comparable financial information should be restated in the Company&rsquo;s annual report for the fiscal
year ended December&nbsp;31, 2024, as a result of the Company&rsquo;s business reorganization completed in August&nbsp;2024, which divested
certain IoT@Home businesses to strategically focus on home water solution businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The engagement of WWC and the dismissal of PwC
have been approved by audit committee of board of directors and the board of directors of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The reports of PwC on the Company&rsquo;s consolidated
financial statements for the fiscal years ended December&nbsp;31, 2022 and 2023 did not contain an adverse opinion or a disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During each of the fiscal&nbsp;years ended December&nbsp;31,
2022 and 2023 and the subsequent period through June&nbsp;17, 2025, there have been no disagreements between the Company and PwC 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 PwC, would have caused PwC to make reference to the subject matter of the disagreements in its report
on the consolidated financial statements, and there have been no &ldquo;reportable events&rdquo; as the term is described in Item 16F(a)(1)(v)&nbsp;of
Form&nbsp;20-F, other than as disclosed below in this Form&nbsp;6-K. In the same periods, the Company was advised by PwC of the following
outstanding material weaknesses in the Company&rsquo;s internal control over financial reporting: (i)&nbsp;the Company&rsquo;s lack of
sufficient resources regarding financial reporting and accounting personnel with understanding of U.S. GAAP, in particular, to address
complex U.S. GAAP technical accounting issues, related disclosures in accordance with U.S. GAAP and financial reporting requirements set
forth by the Securities and Exchange Commission (the &ldquo;SEC&rdquo;), and (ii)&nbsp;the lack of comprehensive U.S. GAAP accounting
policies and financial reporting procedures, which were disclosed in the Company&rsquo;s annual report on Form&nbsp;20-F for the fiscal
year ended December&nbsp;31, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the course of audit of the Company&rsquo;s
financial statements for the year ended December&nbsp;31, 2024, PwC informed the Company that it had identified certain issues with respect
to the business purpose and substance of certain loans transaction between a subsidiary of the Company and a Hong Hong-incorporated company.
In January&nbsp;and February&nbsp;2024, a subsidiary of the Company extended loans with a total principal amount of HK$16 million to the
Hong Kong-incorporated company. The loans have a tenure of three years, bear a fixed annual interest rate of 2.5%, and are not guaranteed.
The principal amount of the loans and the accrued interest were due for repayment upon maturity in January&nbsp;and February&nbsp;2027.
 &nbsp;In March&nbsp;2025, the Hong Kong-incorporated company early repaid all the outstanding principal and accrued interest of these
loans to the subsidiary of the Company, at the Company&rsquo;s request. PwC further suggested the Company to carry out an investigation
into the loans transaction on the business purpose and substance of the loans transaction and advised the Company that it would have been
necessary to expand the scope of its audit. &nbsp; The audit committee of the board of directors of the Company has engaged international
counsel and forensic accountant to conduct an independent investigation on the business purpose and substance of the loans transaction
in May&nbsp;2025. As of the date of this current report on Form&nbsp;6-K, the independent investigation is still ongoing.&nbsp; As of
the date of the dismissal of PwC, PwC did not expand the scope of its audit and PwC had not yet completed the annual audit procedures
for the fiscal year ended December&nbsp;31, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The matters described above constitute reportable
events. The audit committee of the Company&rsquo;s board of directors has discussed all reportable events above with PwC, and the Company
has authorized PwC to respond fully to the inquiries made by&nbsp;WWC concerning these reportable events.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had provided PwC with a copy of the
foregoing disclosure it is making on this current report on Form&nbsp;6-K and requested from PwC a letter addressed to the SEC indicating
whether it agrees with such disclosure. A copy of PwC&rsquo;s letter dated June&nbsp;17, 2025 is attached hereto as Exhibit&nbsp;99.1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During each of the fiscal years ended December&nbsp;31,
2022 and 2023 and the subsequent interim period through June&nbsp;17, 2025, neither the Company nor anyone on behalf of the Company has
consulted with WWC regarding either (i)&nbsp;the application of accounting principles to a specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on our consolidated financial statements, and neither a written report nor
oral advice was provided to the Company that WWC concluded was an important factor considered by the Company in reaching a decision as
to any accounting, auditing, or financial reporting issue, or (ii)&nbsp;any matter that was the subject of a disagreement (as defined
in Item 16F(a)(1)(iv)&nbsp;of the instructions to Form&nbsp;20-F and the related instructions therein) or a reportable event (as defined
in Item 16F(a)(1)(v)&nbsp;of the instructions to Form&nbsp;20-F).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>Exhibit&nbsp;Index</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><A HREF="tm2518202d1_ex99-1.htm" STYLE="-sec-extract: exhibit">Exhibit&nbsp;99.1&mdash;Letter of PwC dated June&nbsp;17, 2025 regarding change in independent registered public accounting firm</A></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SIGNATURE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="3">VIOMI TECHNOLOGY CO., LTD &nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid">/s/ Xiaoping Chen</TD></TR>
  <TR>
    <TD STYLE="width: 50%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: </FONT></TD>
    <TD STYLE="width: 42%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Xiaoping Chen</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Date: June&nbsp;17, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>tm2518202d1_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Exhibit 99.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">June&nbsp;17, 2025&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Commissioners:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have read the statements made by Viomi Technology Co., Ltd (copy
attached), which we understand will be filed with the Securities and Exchange Commission on Form&nbsp;6-K by Viomi Technology Co., Ltd
dated June&nbsp;17, 2025, under the caption Change in Registrant&rsquo;s Certified Accountant. We agree with the statements concerning
our Firm contained therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/PricewaterhouseCoopers Zhong Tian LLP <BR>
Shenzhen, the People&rsquo;s Republic of China</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Change in Registrant&rsquo;s Certified Accountant</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Viomi Technology Co., Ltd (the &ldquo;Company&rdquo;)
announced the dismissal of PricewaterhouseCoopers Zhong Tian LLP (&ldquo;PwC&rdquo;) as the Company&rsquo;s independent registered public
accounting firm and the engagement of WWC, P.C. (&ldquo;WWC&rdquo;) as the Company&rsquo;s independent registered public accounting firm
for the fiscal year ended December&nbsp;31, 2024, effective June&nbsp;17, 2025. WWC will also re-audit the annual consolidated financial
statements of the Company for the fiscal years ending December&nbsp;31, 2022 and 2023, which had previously been audited by PwC. This
re-audit is necessary because such comparable financial information should be restated in the Company&rsquo;s annual report for the fiscal
year ended December&nbsp;31, 2024, as a result of the Company&rsquo;s business reorganization completed in August&nbsp;2024, which divested
certain IoT@Home businesses to strategically focus on home water solution businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The engagement of WWC and the dismissal of PwC
have been approved by audit committee of board of directors and the board of directors of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The reports of PwC on the Company&rsquo;s consolidated
financial statements for the fiscal years ended December&nbsp;31, 2022 and 2023 did not contain an adverse opinion or a disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During each of the fiscal years ended December&nbsp;31,
2022 and 2023 and the subsequent period through June&nbsp;17, 2025, there have been no disagreements between the Company and PwC 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 PwC, would have caused PwC to make reference to the subject matter of the disagreements in its report
on the consolidated financial statements, and there have been no &ldquo;reportable events&rdquo; as the term is described in Item 16F(a)(1)(v)&nbsp;of
Form&nbsp;20-F, other than as disclosed below in this Form&nbsp;6-K. In the same periods, the Company was advised by PwC of the following
outstanding material weaknesses in the Company&rsquo;s internal control over financial reporting: (i)&nbsp;the Company&rsquo;s lack of
sufficient resources regarding financial reporting and accounting personnel with understanding of U.S. GAAP, in particular, to address
complex U.S. GAAP technical accounting issues, related disclosures in accordance with U.S. GAAP and financial reporting requirements set
forth by the Securities and Exchange Commission (the &ldquo;SEC&rdquo;), and (ii)&nbsp;the lack of comprehensive U.S. GAAP accounting
policies and financial reporting procedures, which were disclosed in the Company&rsquo;s annual report on Form&nbsp;20-F for the fiscal
year ended December&nbsp;31, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the course of audit of the Company&rsquo;s
financial statements for the year ended December&nbsp;31, 2024, PwC informed the Company that it had identified certain issues with respect
to the business purpose and substance of certain loans transaction between a subsidiary of the Company and a Hong Hong-incorporated company.
In January&nbsp;and February&nbsp;2024, a subsidiary of the Company extended loans with a total principal amount of HK$16 million to the
Hong Kong-incorporated company. The loans have a tenure of three years, bear a fixed annual interest rate of 2.5%, and are not guaranteed.
The principal amount of the loans and the accrued interest were due for repayment upon maturity in January&nbsp;and February&nbsp;2027.
In March&nbsp;2025, the Hong Kong-incorporated company early repaid all the outstanding principal and accrued interest of these loans
to the subsidiary of the Company, at the Company&rsquo;s request. PwC further suggested the Company to carry out an investigation into
the loans transaction on the business purpose and substance of the loans transaction and advised the Company that it would have been necessary
to expand the scope of its audit. The audit committee of the board of directors of the Company has engaged international counsel and forensic
accountant to conduct an independent investigation on the business purpose and substance of the loans transaction in May&nbsp;2025. As
of the date of this current report on Form&nbsp;6-K, the independent investigation is still ongoing. As of the date of the dismissal of
PwC, PwC did not expand the scope of its audit and PwC had not yet completed the annual audit procedures for the fiscal year ended December&nbsp;31,
2024.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The matters described above constitute reportable
events. The audit committee of the Company&rsquo;s board of directors has discussed all reportable events above with PwC, and the Company
has authorized PwC to respond fully to the inquiries made by WWC concerning these reportable events.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had provided PwC with a copy of the
foregoing disclosure it is making on this current report on Form&nbsp;6-K and requested from PwC a letter addressed to the SEC indicating
whether it agrees with such disclosure. A copy of PwC&rsquo;s letter dated June&nbsp;17, 2025 is attached hereto as Exhibit&nbsp;99.1.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During each of the fiscal years ended December&nbsp;31,
2022 and 2023 and the subsequent interim period through June&nbsp;17, 2025, neither the Company nor anyone on behalf of the Company has
consulted with WWC regarding either (i)&nbsp;the application of accounting principles to a specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on our consolidated financial statements, and neither a written report nor
oral advice was provided to the Company that WWC concluded was an important factor considered by the Company in reaching a decision as
to any accounting, auditing, or financial reporting issue, or (ii)&nbsp;any matter that was the subject of a disagreement (as defined
in Item 16F(a)(1)(iv)&nbsp;of the instructions to Form&nbsp;20-F and the related instructions therein) or a reportable event (as defined
in Item 16F(a)(1)(v)&nbsp;of the instructions to Form&nbsp;20-F).</P>

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