Washington, D.C. 20549






Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


Date of Report (Date of earliest event reported): July 13, 2020


Alkame Holdings, Inc. 

(Exact name of registrant as specified in its charter)







(State or other jurisdiction

of incorporation)



file number)


(I.R.S. Employer

Identification Number)


3651 Lindell Rd

Suite D#356

Las Vegas, NV. 89103

(Address of principal executive offices)


(702) 273-9714

(Registrant’s telephone number, including area code)


Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:


¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)


¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 2459.244a-12)


¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 2459.244d-2(b))


¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 2459.243e-4c))



Item 4.01.     Changes in Registrant’s Certifying Accountant


Effective as of July 13, 2020, Alkame Holdings, Inc., a Nevada corporation (the “Company”), dismissed PLS CPA (“PLS”) as the independent registered public accounting firm engaged to audit the Company’s financial statements. PLS’s dismissal was approved by the Company’s board of directors (“Board”).


PLS’s has not issued any reports on the Company’s financial statements for the years ended December 31, 2019, 2018, and 2017


During the year since their engagement on June 6, 2019, there were no (a) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) with PLS on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to PLS’s satisfaction, would have caused PLS to make reference to the subject matter thereof in connection with its reports for such years; or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation S-K.


The Company provided PLS with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that PLS provide a letter addressed to the Securities and Exchange Commission indicating whether it agrees with such disclosures. A copy of PLS’s letter, dated July 14, 2020, is filed herewith as Exhibit 16.1.


Effective as of July 13, 2020, the Company engaged Marcum LLP, as the Company’s independent registered public accounting firm for the years ended December 31, 2017, 2018, and 2019.


During the Company’s two most recent fiscal years, and through July 13, 2020, neither the Company nor anyone on its behalf has consulted with Marcum LLP, 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’s financial statements, and neither a written report was provided nor oral advice was provided to the Company that Marcum LLP 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 either the subject of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph 304(a)(1)(v)) of Regulation S-K).






In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.



Alkame Holdings, Inc.






Date: July 14, 2020


/s/ Robert Eakle




Robert Eakle

Chief Executive Officer










PLS CPA, A Professional Corp.



t TELEPHONE (858)722-5953 t FAX (858) 761-0341  t FAX (858) 764-5480

t E-MAIL changgpark@gmail.com t






July 14, 2020


U.S. Securities & Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549




Ladies and Gentlemen


I have read the statements included under Item 4.01 in the Form 8-K, dated July 14, 2020 of Alkame Holdings, Inc. to be filed with the Securities and Exchange Commission and I agree with such statements insofar as they relate to our dismissal.


We have no basis to agree or disagree with any other statements of the Registrant contained therein.



Very truly yours,



/s/ pls cpa


PLS CPA, A Professional Corp.