Item 4.01 Changes in Registrant's Certifying Accountant.





    (a) The Audit Committee (the "Committee") of the Board of Directors of Ainos,
        Inc., a Texas corporation (the "Company") recently conducted a competitive
        selection process to determine the Company's independent registered public
        accounting firm for the fiscal year ending December 31, 2023. The
        Committee invited several PCAOB registered public accounting firms to
        participate in this process. As a result of this process, the Committee
        decided not to renew or extend the Company's engagement of PWR CPA LLP
        ("PWR"), as the Company's independent registered public accounting firm.

        PWR's audit reports on the Company's consolidated financial statements as
        of and for the fiscal years ended December 31, 2021 and 2022 did not
        contain an adverse opinion or a disclaimer of opinion and were not
        qualified or modified as to uncertainty, audit scope or accounting
        principles.

        During the fiscal years ended December 31, 2021, and 2022, and the
        subsequent interim periods through April 10, 2023, there were (i) no
        disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and
        the related instructions) between the Company and PWR on any matter of
        accounting principles or practices, financial statement disclosure, or
        auditing scope or procedure, which, if not resolved to PWR's satisfaction,
        would have caused PWR to make reference thereto in their reports on the
        financial statements for such years, and (ii) no "reportable events"
        within the meaning of Item 304(a)(1)(v) of Regulation S- K except that PWR
        advised the Company of the existence of deficiencies in the design and
        implementation of internal reporting controls as of December 31, 2021
        which was remediated by the Company as of December 31, 2022.

        The Company provided PWR with a copy of the disclosures it is making in
        this Current Report on Form 8-K and requested that PWR furnish a letter
        addressed to the Securities and Exchange Commission stating whether or not
        it agrees with the statements made herein. A copy of PWR's letter dated
        April 10, 2023, is filed as Exhibit 16.1 hereto.

    (b) On March 30, 2023, the Audit Committee (the "Audit Committee") of the
        Board of Directors of Ainos, Inc., a Texas corporation (the "Company"),
        approved the engagement of KCCW Accountancy Corp. ("KWWC") as the
        Company's independent registered public accounting firm for the Company's
        fiscal year ended December 31, 2023, effective April 10, 2023, and
        contemporaneously with the dismissal of PWR CPA LLP ("PWR") as the
        Company's independent registered public accounting firm.

        During the fiscal years ended December 31, 2021, and 2022, and the
        subsequent interim periods through April 10, 2023, neither the Company nor
        anyone acting on its behalf has consulted with KWWC regarding (i) the
        application of accounting principles to a specific transaction, either
        completed or proposed, or the type of audit opinion that might be rendered
        on the Company's financial statements or the effectiveness of internal
        control over financial reporting, and neither a written report or oral
        advice was provided to the Company that KWWC concluded was an important
        factor considered by the Company in reaching a decision as to any
        accounting, auditing, or financial reporting issue, (ii) any matter that
        was the subject of a disagreement within the meaning of Item 304(a)(1)(iv)
        of Regulation S-K, or (iii) any reportable event within the meaning of
        Item 304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits





(c) Exhibits



       16.1       Letter from PWR CPA LLP to the Securities and Exchange Commission
                dated April 10, 2023





2

© Edgar Online, source Glimpses