<SEC-DOCUMENT>0001753926-26-001196.txt : 20260716
<SEC-HEADER>0001753926-26-001196.hdr.sgml : 20260716
<ACCEPTANCE-DATETIME>20260716101749
ACCESSION NUMBER:		0001753926-26-001196
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20260708
FILED AS OF DATE:		20260716
DATE AS OF CHANGE:		20260716

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SU Group Holdings Ltd
		CENTRAL INDEX KEY:			0001969863
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-DETECTIVE, GUARD & ARMORED CAR SERVICES [7381]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-41927
		FILM NUMBER:		261179022

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		71 HUNG TO ROAD, KWUN TONG
		CITY:			KOWLOON
		PROVINCE COUNTRY:   	K3
		BUSINESS PHONE:		85223418183

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		71 HUNG TO ROAD, KWUN TONG
		CITY:			KOWLOON
		PROVINCE COUNTRY:   	K3

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SU Group Holdings Limited
		DATE OF NAME CHANGE:	20230316
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<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>&#160;</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>UNITED STATES</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>SECURITIES AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Washington, D.C. 20549</B></FONT></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>FORM 6-K</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>REPORT OF FOREIGN PRIVATE ISSUER</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>PURSUANT TO RULE 13a-16 OR 15d-16</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>UNDER THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>For the month of July 2026</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Commission File Number: 001-41927</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>SU Group Holdings Limited </B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>(Registrant&#8217;s Name)</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>7<SUP>th</SUP>&#160;Floor, The Rays<BR>No. 71 Hung To Road, Kwun Tong<BR>Kowloon, Hong&#160;Kong </B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>(Address of Principal Executive Offices)</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or
Form 40-F.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">Form 20-F <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT> Form 40-F <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></FONT></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;<B>&#160;&#160;</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 5pt; margin-bottom: 5pt"><FONT STYLE="font-size: 10pt">When used in this Form 6-K, unless otherwise indicated, the terms &#8220;<B>the Company</B>,&#8221; &#8220;<B>SU
Group</B>,&#8221; &#8220;<B>we</B>,&#8221; &#8220;<B>us</B>&#8221; and &#8220;<B>our</B>&#8221; refer to SU Group Holdings Limited and
its subsidiaries.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 5pt; margin-bottom: 5pt"><FONT STYLE="font-size: 10pt"><B>Change in Registrant&#8217;s Certifying Accountant</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 5pt; margin-bottom: 5pt"><FONT STYLE="font-size: 10pt">On July 6, 2026, the audit committee (the &#8220;Audit Committee&#8221;) of the board of directors (the
&#8220;Board&#8221;) of SU Group dismissed Marcum Asia CPAs LLP (&#8220;Marcum Asia&#8221;) as its independent registered public accounting
firm. On July 6, 2026, the Audit Committee approved the appointment of Guangdong Prouden CPAs GP (&#8220;Prouden&#8221;)
as SU Group&#8217;s independent registered public accounting firm. The services previously provided by Marcum
Asia will be provided by Prouden, effective as of July 8, 2026.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 5pt; margin-bottom: 5pt"><FONT STYLE="font-size: 10pt">The
reports of Marcum Asia on the financial statements of SU Group for the years ended September 30, 2025 and 2024 did not contain any adverse
opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. Furthermore,
during the years ended September 30, 2025 and 2024, through July 6, 2026, there were no disagreements with Marcum Asia on any matters
of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to the
satisfaction of Marcum Asia, would have caused Marcum Asia to make reference to the subject matter of the disagreement in connection
with its reports on SU Group&#8217;s financial statements for such periods.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the Company&rsquo;s the two years ended
September 30, 2025 and 2024 and through July 6, 2026, there were no &ldquo;reportable events&rdquo; as that term is described in Item
16F(a)(1)(v) of Form 20-F, other than the material weaknesses reported by management in the annual report on Form 20-F for the fiscal
year ended September 30, 2025, filed with the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;) on January 16, 2026.
The material weaknesses identified relates to (i) a lack of accounting staff and resources with appropriate knowledge of U.S. GAAP and
SEC reporting and compliance requirements as well as the lack in formal accounting policies and procedures manual to ensure proper financial
reporting in accordance with U.S. GAAP and SEC reporting requirements, (ii) a lack of formal risk assessment process and internal control
framework over financial reporting, and (iii) a lack of IT general controls regarding logical access security, change management of our
ERP system as well as cybersecurity.</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 5pt; margin-bottom: 5pt"><FONT STYLE="font-size: 10pt">SU
Group provided Marcum Asia with a copy of the forgoing disclosure and requested Marcum Asia to furnish SU Group with a letter addressed
to the Securities and Exchange Commission stating whether or not Marcum Asia agrees with the above statements and, if not, stating the
respects in which it does not agree. A copy of Marcum Asia&#8217;s letter, dated July 16, 2026, is filed as Exhibit 99.1 to this
Form 6-K.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 5pt; margin-bottom: 5pt"><FONT STYLE="font-size: 10pt">During
the years ended September 30, 2025 and 2024 and through July 8, 2026, neither SU Group nor anyone acting on SU Group&#8217;s behalf,
consulted Prouden with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed;
or the type of audit opinion that might be rendered on SU Group&#8217;s consolidated financial statements, and neither a written report
was provided to SU Group nor oral advice was provided that the new independent registered public accounting firm concluded was an important
factor considered by SU Group in reaching a decision as to the accounting, auditing or financial reporting issue; nor (ii) any matter
that was either the subject of a disagreement as defined in Item 16F(a)(1)(iv) of Form 20-F or a reportable event as described in Item
16F(a)(1)(v) of Form 20-F.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 5pt; margin-bottom: 5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt; text-decoration: underline solid"><B>EXHIBIT INDEX</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 40.8pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

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    <TD STYLE="width: 1%; vertical-align: bottom"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
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  <TR>
    <TD STYLE="vertical-align: bottom"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">99.1</FONT></P></TD>
    <TD STYLE="vertical-align: bottom"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="vertical-align: bottom"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><A HREF="g085802_ex99-1.htm"><FONT STYLE="font-size: 10pt">Letter from Marcum Asia CPAs LLP, dated July 16, 2026</FONT></A></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt; text-decoration: underline solid"><B>SIGNATURES</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; text-indent: 36pt"><FONT STYLE="font-size: 10pt">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.</FONT></P>

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    <TD COLSPAN="2" STYLE="vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>SU GROUP HOLDINGS LIMITED</B></FONT></P></TD></TR>
  <TR>
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    <TD STYLE="width: 3%; vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="width: 46%; vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD></TR>
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    <TD STYLE="vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">Date: July 16, 2026</FONT></P></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">By:</FONT></P></TD>
    <TD STYLE="vertical-align: top; border-bottom: solid 1pt Black"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><I>/s/ Chan Ming Dave</I></FONT></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">Chan Ming Dave</FONT></P></TD></TR>
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    <TD STYLE="vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></P></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

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<P STYLE="margin: 0"><B>Exhibit 99.1</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;<IMG SRC="marcum_logo.jpg" ALT=""></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14.55pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>FORM 6-K ATTACHMENT - CHANGE OF ACCOUNTANTS&rsquo;
LETTER</U></P>

<P STYLE="font: 10pt/14.55pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="letter-spacing: -0.05pt">July 16, 2026</FONT></P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="letter-spacing: -0.1pt">100 F Street, N.E.</FONT></P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="letter-spacing: 0.1pt">Washington, DC 20549</FONT></P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="letter-spacing: -0.05pt">Commissioners:</FONT></P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt/13.85pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have read the statements made by SU
Group Holdings Limited in its Form 6-K dated July 16, 2026. We agree with the statements concerning our Firm in such Form 6-K; we are
not in a position to agree or disagree with other statements of SU Group Holdings Limited contained therein.</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Marcum Asia CPAs LLP</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt/13.5pt Times New Roman, Times, Serif; margin: 0pt 0">Marcum Asia CPAs LLP</P>

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