Form 6-K Mercurity Fintech Holdin for: February 01

by James · February 1, 2023

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UNITED STATES

SECURITY AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 6-K

REPORT FROM FOREIGN PRIVATE ISSUERS

PURSUANT TO RULE 13a-16 OR 15d-16

PURSUANT TO THE SECURITIES ACT OF 1934

For the month of February 2023

Commission file number: 001-36896

Mercurity Fintech Holding Inc.

(Exact name of the registrant as specified in the charter)

Room 1215, FIYTA Technology Building

Gaoxin South, Road One

Nanshan District, Shenzhen 518000

Guangdong Province, People’s Republic of China

(Address of the head offices)

Indicate by ticking whether the registrant submits or will submit annual reports under cover form 20-F or form 40-F.

Form 20-F x

Form 40-F ¨

Indicate with a check mark if the registrant files the Form 6-K on paper as permitted by Rule ST Rule 101(b)(1): ¨

Note : Regulation ST Rule 101(b)(1) only permits paper filing of a Form 6-K if it is filed only to provide an accompanying annual report to security holders.

Indicate with a check mark if the registrant files the Form 6-K on paper as permitted by Rule ST Rule 101(b)(7): ¨

Note: Regulation ST Rule 101(b)(7) only permits the filing of a paper Form 6-K if it is filed to provide a report or other document that the registered foreign private issuer is required to furnish and disclose under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized (the registrant’s “homeland”), or pursuant to the rules of the home stock exchange on which the registrant’s securities are traded, as long as the report or other document is not a press release, is not required and has not been distributed to the registrant’s security holders, and, if a material event is being discussed, has already been the subject of a Form 6-K filing or other commission filing on EDGAR.

INFORMATION IN THIS REPORT ON FORM 6-K

On January 27, 2023, the Board of Directors (the “Board”) of Mercurity Fintech Holding Inc., a company registered in the Cayman Islands (the “Company”), approved the termination of the engagement of Shanghai Perfect CPA Partnership (“Shanghai” Perfect”) to act as the Company’s independent registered public accounting firm.

The reports of Shanghai Perfect on the company’s financial statements as of and for the fiscal years ended December 31, 2019, 2020, 2021 and the subsequent subperiod through June 30, 2022 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified with respect to uncertainty , audit scope or accounting principles.

During the Company’s fiscal years ended December 31, 2019, 2020, 2021 and the subsequent interim period through June 30, 2022, there were no disagreements with Shanghai Perfect on any matter of accounting principles or practices, disclosure of financial statements or audit scope or procedure , which dispute(s), if not resolved to Shanghai Perfect’s satisfaction, would have caused it to refer to the subject of the dispute(s) in connection with the report. During the company’s fiscal years ended December 31, 2019, 2020, 2021 and the subsequent interim period up to and including June 30, 2022, there were no reportable events of the type described in section 304(a)(1)(v) of Regulation SK.

The Company provided Shanghai Perfect with a copy of the foregoing disclosure and requested Shanghai Perfect to provide the Company with a letter addressed to the Securities and Exchange Commission indicating whether it agrees with the statements therein. A copy of such letter provided by Shanghai Perfect is filed as Exhibit 16.1 to this Form 6-K.

On January 27, 2023, the Board approved the engagement of Onestop Assurance PAC (“Onestop Assurance”) as the Company’s new independent registered public accounting firm.

During the Company’s most recent fiscal years ended December 31, 2020 and 2021 and the subsequent interim period through June 30, 2022, neither the Company nor anyone on its behalf consulted Onestop Assurance regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; the type of audit opinion that can be issued on the company’s financial statements, and neither a written report nor oral advice was given that Onestop Assurance concluded was an important factor considered by the company in making a decision on accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a dispute (as defined in section 304(a)(1)(iv) of Regulation SK and accompanying instructions) or a reportable event (as described in section 304(a) (1 )(v) in regulation SK).

EXHIBITION INDEX

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, who is duly authorized.