SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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Item 4.01 Changes in Registrant’s Certifying Accountant.
On April 8, 2022, BDO USA, LLP (“BDO”) resigned as the independent registered public accounting firm of Reshape Lifesciences Inc. (the “Company”) effective upon the date of filing of the Company’s Form 10-Q for the quarter ended March 31, 2022.
BDO’s report on the Company’s financial statements the fiscal years ended December 31, 2021 and 2020 did not contain an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles.
During the fiscal years ended December 31, 2021 and 2020, and through the interim period ended April 8, 2022, there were no disagreements with BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to BDO’s satisfaction, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report on any of the Company’s financial statements for such periods.
During the fiscal years ended December 31, 2021 and 2020 and the subsequent interim period through April 8, 2022, there were no reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided BDO with a copy of the foregoing disclosures and requested that BDO furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the foregoing disclosures. A copy of the letter from BDO to the Securities and Exchange Commission is attached hereto as Exhibit 16.1.
The Company has not engaged a new independent registered public accounting firm as of the date of this report. The Company will disclose its engagement of a new independent registered public accounting firm once the process has been completed and as required by the SEC’s rules and regulations.
Item 9.01 Financial Statements and Exhibits.
|16.1||Letter from BDO USA, LLP to the Securities and Exchange Commission|
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Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
|RESHAPE LIFESCIENCES INC.|
|By:||/s/ Tom Stankovich|
|Chief Financial Officer|
Dated: April 14, 2022
April 14, 2022
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on April 8, 2022, to be filed by our former client, Reshape Lifesciences, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
/s/ BDO USA, LLP