ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

On April 26, 2024, Cosmos Health Inc. (the "Company") dismissed KPMG Certified Auditors S.A., Athens, Greece, ("KPMG") as the Company's independent registered accountant, effective immediately. The Company's Audit Committee, mindful of certain filing deadlines under the US securities laws, unanimously voted in favor to dismiss KPMG as the Company's independent auditors. KPMG was unable to complete the audit of the Company's financial statements for the year ended December 31, 2023 on a timely basis. The Company's Board of Directors agreed with such recommendation.

KPMG had previously been appointed on August 7, 2023 as the Company's independent registered public accounting firm with the engagement of the review the Company's Third Quarter Form 10-Q and the audit of the Company's consolidated financial statements as of and for the fiscal year ended December 31, 2023. As previously disclosed, during the two most recent fiscal years and through August 7, 2023, the Company had not consulted with KPMG regarding any matter that was the subject of a disagreement or a reportable event described in Items 304(a)(1)(iv) or (v), respectively, of Regulation S-K under the Securities Exchange Act of 1934.

During the subsequent interim period from August 7, 2023 through April 25, 2024, there were no (a) disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedure, which disagreements, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference to the subject matter thereof in connection with its report for such period; or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation S-K.

We furnished a copy of the disclosures in this report to KPMG and have requested that KPMG furnish us with a letter addressed to the SEC stating whether such firm agrees with the statements made by the Company in response to this Item 4.01, if not, stating the respects in which it does not agree. A copy of the letter will be filed as Exhibit 16.1 to an Amendment to this Current Report on Form 8-K.

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Cosmos Health Inc. published this content on 26 April 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 26 April 2024 20:36:49 UTC.