UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of ~~Earliest~~earliest ~~Event~~event ~~Reported~~reported): January ~~July 12~~11, ~~2016~~2023

PEAK PHARMACEUTICALS, INC. ~~(Exact name of registrant as specified in its charter)~~

Nevada		005-87668		26-1973257
(State or other jurisdiction of incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

(Exact name of registrant as specified in its charter)

14201 N. Hayden Road, Suite A-1 Scottsdale, AZ	85260
Nevada	000-53855	26-1973257
(Address of principal executive offices)	(Zip Code)
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

480.659.6404

14201 N. Hayden Road, Suite A-1, Scottsdale, AZ		85260
(Address of principal executive offices)		(Zip code)

(Registrant’'s telephone number, including area code (480) 659-6404

~~Check~~Not ~~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:~~Applicable

~~o Written~~(Former ~~communications~~Name ~~pursuant~~or toFormer ~~Rule~~Address, ~~425~~if ~~under~~Changed ~~the~~Since ~~Securities Act (17 CFR 230.425~~Last Report)

~~o Soliciting~~Securities ~~material~~registered pursuant to ~~Rule~~Section ~~14a-~~12(b) of ~~under~~ the Securities Exchange Act ~~(17~~of ~~CFR 240.14a-12)~~1934:

~~o Pre-commencement~~Title ~~communications~~of ~~pursuant~~each toclass ~~Rule~~Trading ~~14d-2~~Symbol(bs) ~~under~~Name ~~the~~of ~~Exchange~~each ~~Act~~exchange ~~(17~~on ~~CFR~~which ~~240.14d-2(b))~~registered

~~o Pre~~Check the appropriate box below if the Form 8-~~commencement~~K ~~communications~~filing ~~pursuant~~is intended to ~~Rule~~simultaneously ~~13e-4(c)~~satisfy the filing obligation of the registrant under any of the ~~Exchange~~following ~~Act~~provisions (17see ~~CFR~~General ~~240~~Instruction A.~~13e-4(c~~2. below)):

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

~~ITEM~~☐ Soliciting 4material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.0114a-12)

~~CHANGES~~☐ Pre-commencement INcommunications ~~REGISTRANT’S~~pursuant ~~CERTIFYING~~to ~~ACCOUNTANT~~Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

On☐ Pre-commencement ~~July~~communications ~~12,~~pursuant ~~2016,~~to ~~Eide~~Rule ~~Bailly LLP~~ 13e-4(~~“Eide Bailly”~~c) ~~resigned~~under as the ~~Registrant’s~~Exchange ~~principal~~Act ~~independent~~(17 ~~accountant~~CFR 240.13e-4(c))

~~Except~~Indicate asby ~~noted~~check inmark ~~the~~whether ~~paragraph immediately below,~~ the ~~report~~registrant ofis ~~Eide~~an ~~Bailly~~emerging ~~for~~growth ~~the~~company as ~~fiscal~~defined ~~year~~in ~~ended~~Rule ~~September~~405 ~~30,~~of ~~2015,~~the ~~did~~Securities ~~not~~Act ~~contain~~of ~~any~~1933 ~~adverse~~(§230.405 ~~opinion or disclaimer~~ of ~~opinion~~this ~~and~~chapter) ~~such~~or ~~reports~~Rule ~~were~~12b-2 ~~not~~of ~~qualified~~the orSecurities ~~modified~~Exchange asAct toof ~~any~~1934 (§240.12b-2 ~~uncertainty,~~of ~~audit~~this ~~scope or accounting principle.~~chapter):

~~The~~Emerging ~~report~~growth ofcompany Eide Bailly on our financial statements for the fiscal year ended September 30, 2015, contained an explanatory paragraph which noted that there was substantial doubt as to our ability to continue as a going concern because of the fact that we had incurred net losses since inception and had accumulated a significant deficit. ☐

~~During~~If ~~the~~an ~~fiscal~~emerging ~~year~~growth ~~ended September 30~~company, ~~2015,~~indicate ~~there~~by ~~have~~check mark ~~been no disagreements with Eide Bailly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,~~ if ~~not resolved to~~ the ~~satisfaction~~registrant ofhas ~~Eide~~elected ~~Bailly~~not ~~would have caused them~~ to ~~make~~use ~~reference thereto in their report on~~ the ~~financial~~extended ~~statements~~transition period for ~~such~~complying ~~periods. Furthermore,~~with ~~there~~any ~~were~~new noor ~~reportable~~revised ~~events~~financial asaccounting standards ~~defined~~provided inpursuant ~~Item~~to ~~304~~Section 13(a)~~(1)(v)~~ of ~~Regulation S-K during~~ the ~~registrant’s~~Exchange ~~two most recent fiscal years~~Act. ☐

OnItem ~~July~~4.01. ~~15,~~Changes ~~2016,~~in ~~the~~ Registrant’s ~~provided~~Certifying ~~a draft copy of this report on Form 8-K to Eide Bailly requesting their comments on the information contained therein~~Accountant. ~~The responsive letter from Eide Bailly is filed as an exhibit to this current report on Form 8-K.~~

~~ITEM~~ (a) Dismissal ~~9.01~~of ~~FINANCIAL~~Independent Registered ~~STATEMENTS~~Public ~~AND~~Accounting ~~EXHIBITS~~Firm.

~~The~~Based ~~following~~on ~~exhibits~~information ~~are~~provided by ~~included~~Friedman LLP (“Friedman”), Peak Pharmaceuticals, Inc.’s (the “Company”) independent registered public accounting firm, effective September 1, 2022, Friedman combined with Marcum LLP (“Marcum”) and continues to operate as ~~part~~an independent registered public accounting firm. On January 11, 2023, the board of ~~this~~directors ~~report:~~of the Company (the “Board”) approved the dismissal of Friedman and the engagement of Marcum to serve as the independent registered public accounting firm of the Company. The services previously provided by Friedman will now be provided by Marcum.

Exhibit Number		Description of Document
(c) Exhibit 16.1 -		Responsive Letter from Eide Bailly LLP

The report of Friedman on the Company’s consolidated financial statements as of September 30, 2022 and 2021 and for the years then ended 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, except that Friedman’s report dated December 19, 2022 contained an explanatory paragraph stating there was substantial doubt about the Company’s ability to continue as a going concern.

2During the Company’s fiscal years ended September 30, 2022 and 2021 and the subsequent period prior to Friedman’s dismissal, (a) there were no disagreements with Friedman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of Friedman, would have caused Friedman to make reference thereto in its reports on the consolidated financial statements for such years; and (b) there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K promulgated by the Securities and Exchange Commission (“Regulation S-K”).

~~SIGNATURES~~The Company provided Friedman with a copy of the foregoing disclosures and requested that Friedman furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with such disclosures. Attached as Exhibit 16.1 is a copy of Friedman’s letter, dated January 20, 2023 .

~~Pursuant~~ (b) Appointment ~~to the requirements~~ of ~~the~~New ~~Securities~~Independent Registered ~~Exchange~~Public ~~Act~~Accounting ~~of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized~~Firm.

		Peak Pharmaceuticals, Inc.
Dated: July 18, 2016	By:	/s/Neil Reithinger
	Name:	Neil Reithinger
	Title:	Chief Executive Officer

On January 11, 2023, the Board approved the engagement of Marcum to serve as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2023.

3No consultations occurred between the Company and Marcum during the two most recent fiscal years and the subsequent interim period prior to Marcum’s appointment regarding either (a) the application of accounting principles to a specific completed or proposed transaction, the type of audit opinion that might be rendered on the Company’s financial statements, or other information provided that was considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue, or (b) any matter that was the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01.

Financial Statements and Exhibits.

(d) Exhibits

16.1 Letter from Friedman LLP to the Securities and Exchange Commission dated January 20, 2023

104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

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 hereunto duly authorized.

	PEAK PHARMACEUTICALS, INC.

Dated: January 20 2023	By:	/s/ Neil Reithinger
		Neil Reithinger
		Chief Executive Officer & Chief Financial Officer

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