Change in Certifying Accountants (Form 8-K)

Item 4.01 Change in Registrant's Certifying Accountant

Termination of Olyainka Oyebola & Co. and Engagement of Lao Professionals

On April 3, 2025, the Board of Directors of Cosmos Group Holdings, Inc., a Nevada corporation ("we" or "us"), accepted the resignation of Olayinka Oyebola & Co. ("OO") as our independent registered public accountant, effective immediately. Except as noted in the paragraph immediately below, the reports of OO on the Company's consolidated financial statements for the years ended December 31, 2023 and 2022, did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle.

The reports of OO on the Company's consolidated financial statements as of and for the year ended December 31, 2023, contained explanatory paragraphs which noted that there was substantial doubt as to the Company's ability to continue as a going concern as the Company

suffered from an accumulated deficit of $205,499,215 and continuous loss of $77,391,995, which raised substantial doubt about its ability to continue as a going concern.

During the years ended December 31, 2023 and 2022, the Company has not had any disagreements with OO on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to OO's satisfaction, would have caused them to make reference thereto in their reports on the Company's consolidated financial statements for such periods.

During the years ended December 31, 2023 and 2022, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

We have requested that OO furnish us with a letter addressed to the Commission stating whether it agrees with the above statements. A copy of this letter is included herewith as Exhibit 16.2.

Concurrently therewith, we retained the firm of Lao Professional ("LP"), to audit our consolidated financial statements for our fiscal year ended December 31, 2024.

During the fiscal years ended December 31, 2023 and 2022, and through the date of this Form 8-K, neither the Company nor anyone acting on its behalf consulted LP regarding (1) 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 consolidated financial statements, and LP did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (2) any matter that was either the subject of a disagreement with OO on accounting principles or practices, financial statement disclosure or auditing scope or procedures, which, if not resolved to the satisfaction of OO, would have caused OO to make reference to the matter in their report, or a "reportable event" as described in Item 304(a)(1)(v) of Regulation S-K of the SEC's rules and regulations.

Item - 9.01 Financial Statements and Exhibits.

(d) Exhibits

Number		Exhibit
16.1		Consent of OO*
104		Cover Page Interactive Data File (embedded within the inline XBRL document)

*

Filed herewith.