<SEC-DOCUMENT>0001213900-24-086890.txt : 20241010
<SEC-HEADER>0001213900-24-086890.hdr.sgml : 20241010
<ACCEPTANCE-DATETIME>20241010161023
ACCESSION NUMBER:		0001213900-24-086890
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20241010
FILED AS OF DATE:		20241010
DATE AS OF CHANGE:		20241010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Universe Pharmaceuticals INC
		CENTRAL INDEX KEY:			0001809616
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			F4
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-40231
		FILM NUMBER:		241365312

	BUSINESS ADDRESS:	
		STREET 1:		265 JINGJIU AVENUE
		STREET 2:		JINGGANGSHAN ECON. AND TECH. DEV. ZONE
		CITY:			JI'AN, JIANGXI
		STATE:			F4
		ZIP:			343100
		BUSINESS PHONE:		86-0796-8403309

	MAIL ADDRESS:	
		STREET 1:		265 JINGJIU AVENUE
		STREET 2:		JINGGANGSHAN ECON. AND TECH. DEV. ZONE
		CITY:			JI'AN, JIANGXI
		STATE:			F4
		ZIP:			343100
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>ea0217201-6k_universe.htm
<DESCRIPTION>REPORT OF FOREIGN PRIVATE ISSUER
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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

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

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

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

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

<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>For the month of October 2024</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Commission File Number: 001-40231</B></P>

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

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

<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>265 Jingjiu Avenue</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jinggangshan Economic and Technological Development
Zone</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Ji&rsquo;an, Jiangxi, China 343100</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>+86-0796-8403309</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Address of principal executive offices)</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant files or will file annual
reports under cover of Form 20-F or Form 40-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; text-align: center">Form 20-F&nbsp;&#9746;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Form 40-F &#9744;</P>




<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>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<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>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<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 of Auditor</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; text-indent: 0.5in">On October 8, 2024, Universe
Pharmaceuticals INC (Nasdaq: UPC) (the &ldquo;Company&rdquo;) appointed Enrome LLP (&ldquo;Enrome&rdquo;) as its independent registered
public accounting firm, effective on the same day. Enrome replaces YCM CPA INC. (&ldquo;YCM&rdquo;), the former independent registered
public accounting firm, which the Company dismissed on October 8, 2024. The appointment of YCM was made after careful consideration and
evaluation process by the Company and has been approved by the audit committee of the board of directors of the Company. The Company&rsquo;s
decision to make this change was not the result of any disagreement between the Company and YCM on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure.</P>

<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; text-indent: 0.5in">The audit report of YCM on
the consolidated financial statements of the Company as of September 30, 2022 and 2023 and for the fiscal years ended September 30, 2022
and 2023 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, scope of accounting
principles. Furthermore, during the Company&rsquo;s two most recent fiscal years and through October 8, 2024, there were no disagreements
with YCM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,
if not resolved to YCM&rsquo;s satisfaction, would have caused YCM to make reference to the subject matter of the disagreement in connection
with its report on the Company&rsquo;s financial statements for such periods. During the Company&rsquo;s two most recent fiscal years
and through October 8, 2024, 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 under Item 15 of the Company&rsquo;s annual report on Form 20-F for the fiscal
year ended September 30, 2023, as filed with the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;) on January 30,
2024.</P>

<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; text-indent: 0.5in">The Company has provided YCM
with a copy of the above disclosure and requested that YCM furnish a letter addressed to the Commission stating whether or not it agrees
with the above statements. A copy of YCM&rsquo;s letter is filed hereto as Exhibit 99.1 to this Form 6-K.</P>

<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; text-indent: 0.5in">During the two most recent
fiscal years and any subsequent interim periods prior to the engagement of Enrome, neither the Company, nor someone on behalf of the Company,
has consulted Enrome regarding either (a) 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&rsquo;s consolidated financial statements, and neither a written report
was provided to the Company or oral advice was provided that Enrome concluded was an important factor considered by the Company in reaching
a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was the subject of a disagreement as defined
in Item 16F(a)(1)(iv) of Form 20-F and related instructions to Item 16F of Form 20-F, or any reportable events as described in Item 16F(a)(1)(v)
of Form 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; text-align: center"><B>EXHIBIT INDEX</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 9%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 90%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description of Exhibit</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="ea021720101ex99-1_universe.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Letter of YCM CPA INC. to the U.S. Securities and Exchange Commission dated October 10, 2024</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>




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

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities and 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; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Universe Pharmaceuticals INC.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: October 10, 2024</FONT></TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 36%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Gang Lai</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gang Lai</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><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">&nbsp;</P>

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

<!-- Field: Page; Sequence: 3; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ea021720101ex99-1_universe.htm
<DESCRIPTION>LETTER OF YCM CPA INC. TO THE U.S. SECURITIES AND EXCHANGE COMMISSION DATED OCTOBER 10, 2024
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 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"><IMG SRC="ex99-1_001.jpg" ALT=""></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">October 10, 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">Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in">Re:</TD><TD>Universe Pharmaceuticals INC.<BR>
CIK Number: 0001809616</TD></TR></TABLE>

<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">Dear Sir or Madam:</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; text-indent: 0.5in">We have read Form 6-K dated October 10, 2024 of
Universe Pharmaceuticals INC. (&ldquo;the Registrant&rdquo;) and are in agreement with the statements contained therein as it pertains
to our firm. We have no basis to agree or disagree with any other statements of the Registrant contained in Form 6-K.</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/ YCM CPA Inc.<BR>
Irvine, California</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>ex99-1_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex99-1_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" "/ /@# 2(  A$! Q$!_\0
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M:*** "BBDS0 M%%&: "BBC- !11FDS0 M%)N%&X4 +129I: "BBB@ HHI,T
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M7XF=32$@=:8\@1237/ZKKT=C'+-*X6.-2S$GL*\J,')V.Z3Y3HMP]:48/2O
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M'O#4%DN/]&MRTA'=\$L?SKQ%G,CLYY+$L3]:]K\>2/!X?OY<')38,#G)./\
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M-%<]11C-J+NC:%W&\MSNJ***@H**** "BBB@!,"FF-?2GT4 -"@=!2@<4M%
M#2BGL*7 'M2T4 )05!I:* &A0.E+@4M% #=H]*7BEHH 0@'K2;1Z"G44 )M!
MHV@4M% ";0>M-V#TI]% "8H*@]:6B@!GEIGI3@H'04M% "8!I-B^E.HH 0@4
&4M% '__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
