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 event reported): ~~May~~ 7November 13, ~~2021~~2023 (~~April~~November 127, ~~2021~~2023)

YUMMIES, INC.

(Exact name of registrant as specified in its charter)

Nevada		000-32361		87-0615629
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

6F., No. 516, Sec. 1, Neihu Road, Neihu District., Taipei City 114, Taiwan

(Address of principal executive offices)

+88 6287511886 (Registrant'’s telephone number, including area code)

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Company 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 240.14a-12) ☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		N/A		N/A

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging Growth Company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

ITEM 4.01 CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT.

Former Independent Registered Public Accounting Firm

On ~~April~~October 124, ~~2021~~2023, AJYummies, ~~Robbins~~Inc. ~~CPA LLC~~ (the “~~AJ Robbins~~Company”) ~~resigned~~was asinformed ~~the~~that ~~independent~~Gries ~~registered~~& ~~public~~Associates, ~~accounting~~LLC ~~firm~~(“Gries”) ofhad ~~Yummies,~~sold ~~Inc.~~its ~~(the~~business to GreenGrowth CPAs (“~~Company~~GreenGrowth”)~~, effective immediately~~.

~~The~~On ~~audit reports~~November of7, AJ2023, ~~Robbins on~~ the Company's ~~financial~~engaged ~~statements as of~~ and ~~for~~executed an ~~the~~agreement ~~fiscal~~with ~~years~~GreenGrowth ~~ended~~CPAs ~~September 30~~(“GreenGrowth”), ~~2019 and 2020 contained no adverse opinion or disclaimer of opinion and were not qualified or modified~~ as ~~to uncertainty, audit scope or accounting principles, except that~~ the ~~audit reports of AJ Robbins included an explanatory paragraph that described factors that raised an uncertainty about the~~ Company’s ~~ability~~new toindependent ~~continue~~accountant asto areplace ~~going concern~~Gries.

~~During~~The reports of Gries regarding the Company’s financial ~~two~~statements ~~most~~for ~~recent~~the fiscal years ended September 30, ~~2019~~2022 and ~~2020~~2021, ~~and~~being ~~for~~ the ~~subsequent~~two ~~interim~~most ~~period~~recent ~~through~~fiscal ~~March~~years ~~31, 2021,~~for which the Company has ~~had~~filed noaudited ~~“disagreements”~~financial ~~(as~~statements ~~described~~with inthe ~~Item~~Securities ~~304(a)(1)(iv)~~and ofExchange ~~Regulation~~Commission ~~S-K~~(the “SEC”), ~~with~~did AJnot ~~Robbins~~contain on any ~~matter~~adverse ofopinion ~~accounting principles~~ or ~~practices,~~disclaimer ~~financial~~of ~~statement~~opinion ~~disclosure,~~and orwere ~~auditing~~not ~~scope~~qualified or ~~procedure,~~modified ~~which~~as ~~disagreements, if not resolved~~ to ~~the~~uncertainty, ~~satisfaction~~audit ofscope AJor ~~Robbins~~accounting principles, ~~would~~except ~~have~~to indicate ~~caused~~that itthere towas ~~make~~substantial ~~reference~~doubt inabout ~~connection~~the ~~with~~Company’s ~~its~~ability ~~opinion~~ to ~~the~~continue ~~subject~~as ~~matter~~a ofgoing ~~the disagreements~~concern.

~~During~~The ~~the~~board ~~Company’s~~of ~~two~~directors ~~most~~of ~~recent fiscal years ended September 30, 2019 and 2020, and for~~ the ~~subsequent interim period through March 31~~Company, ~~2021, there was no “reportable~~acting ~~event,”~~ as ~~that~~the ~~term~~audit iscommittee, ~~defined~~approved inthe ~~Item~~decision ~~304(a)(1)(v)~~to ofchange ~~Regulation~~independent ~~S-K and the instructions related thereto~~accountants.

InDuring ~~accordance~~the ~~with~~fiscal ~~Item~~years ~~304(a)(3)~~ended ofSeptember ~~Regulation S-K~~30, ~~the~~2022 and ~~Company~~2021, ~~furnished~~and AJthrough ~~Robbins~~November ~~with a copy of this Current Report on Form 8-K on April 26~~7, ~~2021~~2023, ~~providing AJ Robbins with~~ the ~~opportunity~~ ~~to furnish the~~ Company ~~with~~had ano ~~letter~~disagreements ~~addressed~~(as todefined ~~the~~in ~~SEC~~Item ~~stating~~304(a)(1)(iv) ~~whether~~of itRegulation ~~agrees~~S-K ~~with~~and the ~~statements made by the Company~~related ~~herein~~instructions ~~in response~~ to Item 304~~(a)~~ of Regulation S-K) ~~and~~with ifGries ~~not,~~on ~~stating~~any ~~the~~matter ~~respects~~of inaccounting ~~which~~principles itor ~~does~~practices, ~~not~~financial ~~agree.~~statement ~~Attached~~disclosure or asauditing ~~Exhibit~~scope ~~16.1 is~~or aprocedures, ~~copy~~which ofdisagreements, AJif ~~Robbins’s~~not ~~letter~~resolved ~~addressed~~ to the ~~SEC~~satisfaction ~~relating~~of toGries ~~the~~would ~~statements~~have ~~made~~caused byGries ~~the~~to ~~Company~~make reference thereto in ~~this~~connection with its report.

~~New~~During ~~Independent~~the ~~Registered~~fiscal ~~Public~~years ~~Accounting~~ended September 30, 2022 ~~Firm~~and 2021, and through November 7, 2023, the Company did not experience any reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K), except that management of the Company discussed with Gries the continued existence of material weaknesses in the Company’s internal control over financial reporting.

OnIn ~~April~~accordance 12with Item 304(a)(3) of Regulation S-K, ~~2021~~the Company furnished Gries with a copy of this Current Report on Form 8-K on November 8, in2023, ~~connection~~providing Gries with the ~~resignation~~opportunity ofto AJfurnish ~~Robbins,~~the ~~upon~~Company with a letter addressed to the ~~approval~~SEC ofstating ~~its~~whether ~~board~~it ofagrees ~~directors,~~with the ~~Company~~statements ~~engaged~~made ~~Gries~~by ~~and~~the ~~Associates,~~Company ~~LLC~~herein in response to Item 304(~~“Gries~~a) of Regulation S-K and ~~Associates”) as~~if ~~its~~not, ~~new~~stating ~~independent~~the ~~registered~~respects ~~public~~in ~~accounting~~which ~~firm~~it todoes ~~audit~~not ~~and~~agree. ~~review~~A copy of the ~~Company’s~~letter, ~~financial~~dated ~~statements~~November 8, ~~effective~~2023, ~~immediately~~is filed as Exhibit 16.1 to this current report on Form 8-K.

During the Company’s ~~two most recent~~ fiscal years ended September ~~March 31~~30, ~~2019~~2022 and ~~2020~~2021, and ~~for the subsequent interim period~~ through ~~March~~November 317, ~~2021~~2023, neither the Company nor anyone on ~~its behalf consulted Gries and Associates regarding (i)~~ the ~~application of accounting principles to a specified transaction, either completed or proposed; or on the type of audit opinion that might be rendered on the consolidated financial statements of the~~ Company,’s ~~and~~behalf ~~neither a~~consulted ~~written report nor oral advice was provided to the Company that~~ with Gries ~~and~~regarding ~~Associates concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii)~~ any ~~matter~~of ~~that was either~~ 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.~~following:

(i) either 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 nor oral advice was provided to the Company that Gries concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or

(ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01 Financial Statements and Exhibits

(d) Exhibits:

Exhibit No.		Description
16.1		Letter from AJGries ~~Robbins~~& ~~CPA~~Associates, LLC, dated ~~April~~November 278, ~~2021~~2023.
104		Cover Page Interactive Data File (the cover page XBRL tags are embedded in 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.

Date: May 7, 2021	YUMMIES, INC.
Date: November 9, 2023	YUMMIES, INC.
	/s/ Wei-Hsien Lin
	Name:	Wei-Hsien Lin
	Title:	President

EXHIBIT INDEX

Exhibit No.		Description
16.1		Letter from AJGries ~~Robbins~~& ~~CPA~~Associates, LLC, dated ~~April~~November 278, ~~2021~~2023
104		Cover Page Interactive Data File (the cover page XBRL tags are embedded in the Inline XBRL document)

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