SUWN Sunwin Stevia International Inc (CE)

On June 8, 2023, Sunwin Stevia International, Inc. (the “Company”), determined that it would be in the best interests of the Company to terminate the audit engagement with RBSM LLP (“RBSM”), in consideration of the cash flow situation. In the recent years, due to effects from the global pandemic and various market factors, the company has experience increasing difficulties to maintain a positive cash flow and unfortunately is having to make difficult decisions to significantly decrease certain operating costs to stay in business. We plan to temporarily terminate our audit services and will reengage an independent auditor in the near future when our cash flow improves.

The principal accountant's reports of RBSM on the financial statements of the Company as of its engagement since 2013 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to audit scope or accounting principles.

Since the engagement of RBSM in 2013 and during the two years ended April 30, 2022 and 2021 and through the date of this 8-K, there were no disagreements with RBSM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to RBSM’s satisfaction would have caused it to make reference thereto in connection with its reports on the financial statements for such years. During the two years ended April 30, 2022 and through the date of this 8-K, there were no reportable events of the type described in Item 304(a)(1)(v) of Regulation S-K.

During the two years ended April 30, 2022 and through the date of this 8-K, the Company did not consult with RBSM with respect to any of (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Company's financial statements; or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or an event of the type described in Item 304(a)(1)(v) of Regulation S-K.

The Company provided RBSM with a copy of the foregoing disclosure and requested RBSM to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made therein. A copy of such letter, dated June 8, 2023, furnished by RBSM, is filed as Exhibit 16.1 to this Current Report on Form 8-K.