Changes in

s Certifying Accountant

DS Healthcare Group, Inc. (the

Company) received a letter dated August 18, 2016 (the 16.1 Letter) from its former independent public accounting firm, MaloneBailey LLP (MaloneBailey) addressed to the Securities and Exchange Commission (the Commission) subsequent to MaloneBaileys termination announced in the Companys Current Report on Form 8-k filed with the Commission on August 16, 2016. The 16.1 Letter is attached as an Exhibit hereto.

The Company believes that many of MaloneBaileys actions during the period it was engaged by the Company as its independent auditor, including the issuance of the 16.1 Letter, were contradicted by representations made by MaloneBailey to the Company.

As stated in the August 16, 2016 Form 8-K, th e Company has authorized MaloneBailey to fully respond to the inquiries of BF Borgers CPA PC (BF Borgers), the successor independent registered public accounting firm, concerning these matters. The Registrant provided MaloneBailey with a copy of the disclosure it is making herein in response to Item 304(a) of Regulation S-K and requested that MaloneBailey furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission (the SEC), pursuant to Item 304(a)(3) of Regulation S-K, stating whether or not MaloneBailey agrees with the statements related to them made by the Registrant in this Report.

During the two most recent fiscal years ended December 31, 2015 and through the subsequent interim period prior to the Companys appointment of BF Borgers, the Company did not consult with BF Borgers on either (1) the application of accounting principles to a specified transaction, either completed or proposed, (2) the type of audit opinion that may be rendered on the Companys financial statements; or (3) any matter 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 defined in item 304(a)(1)(v) of Regulation S-K. In addition, BF Borgers did not provide any written or oral advice to the Company that BF Borgers concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue. In the Companys engagement agreement with BF Borgers it was agreed that BF Borgers would follow strict PCAOB rules in order to file the Companys audit financial statements in a timely manner and to work closely with management and the Board of Directors to address any issues that may arise.

Item 9.01 Financial Statements and Exhibits

Exhibit No.

Description of Exhibit


Letter from MaloneBailey to the Securities and Exchange Commission dated August 18, 2016


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: August 24, 2016



Daniel Khesin

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Other recent filings from the company include the following:

Tender offer statement by Third Party - June 12, 2018
Tender offer statement by Third Party - June 6, 2018
Solicitation, recommendation statements - June 1, 2018
Solicitation, recommendation statements - May 30, 2018
General statement of acquisition of beneficial ownership - May 29, 2018

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