UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of report (Date of earliest event reported): ~~April~~January 3026, ~~2020~~2021

Kiwa Bio-Tech Products Group Corporation

(Exact Name of Registrant as Specified in Charter)

Nevada	000-33167	77-0632186
(State or Other Jurisdiction	(Commission	(IRS Employer
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)
of Incorporation)	File Number)	Identification No.)

3200 Guasti Road, Suite 100 Ontario, CA		91761
3200 Guasti Road, Ste. 100, Ontario, CA		91761
(Address of Principal Executive Offices)		(Zip Code)

Registrant’s telephone number, including area code: (626) 715-5855

(Former name or former address, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol		Name of exchange on which registered
Common Stock par value $0.001		KWBT		~~OTCQB~~PINK

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4 (c) under the Exchange Act (17 CFR 240.1313e-4(c)

~~TABLE~~ITEM OF4.01 ~~CONTENTS~~CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

Item 8.01 Other Events		2
SIGNATURES		3

On January 25, 2021, the Board of Directors of Kiwa Bio-tech Products Group Corporation (the “Registrant”) received the formal notice that our independent auditors, Friedman LLP (“Friedman”), had made the decision to resign as our independent accountants effective January 20, 2021. On January 20, 2021, the Board of Directors voted unanimously to accept the resignation.

1Friedman audited the financial statements of the Company for the last three fiscal years ended December 31, 2017, 2018 and 2019. The reports of Friedman on such financial statements did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.

~~Item~~For 8the past three fiscal years and subsequent interim periods though the date of resignation, there have been no disagreements with Friedman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Friedman.01, ~~Other~~would ~~Events~~have caused them to make reference thereto in their report on the financial statements.

OnRegistrant ~~March~~has ~~25,~~requested ~~2020,~~that ~~the~~Friedman ~~U.S.~~LLP ~~Securities~~furnish ~~and~~it ~~Exchange~~with ~~Commission (the “Commission”) issued~~ a ~~Press~~letter ~~Release~~addressed ~~which~~to ~~superseded an order under Section 36 (Release No. 34-88318) of~~ the Securities and Exchange ~~Act~~Commission ofstating ~~1934,~~whether ~~as amended (“Exchange Act”),~~or ~~granting~~not ~~public~~it ~~companies~~agrees with a 45-day extension to file certain disclosure reports that would otherwise have been due between March 1, 2020 and July 1, 2020. Among other conditions, companies must continue to convey through a current report a summary of why the ~~relief~~statements ~~is needed~~ in ~~their~~this ~~particular~~Item ~~circumstances for each periodic report that is delayed~~4.01. ~~Companies~~A ~~that~~copy ~~receive~~of ~~an extension~~Friedman onLLP’s ~~filing~~letter ~~Exchange Act annual reports or quarterly reports pursuant~~ to the ~~Order~~Securities ~~will~~and beExchange ~~considered to have a due date~~Commission 45is ~~days~~included ~~after~~as ~~the~~an ~~filing~~exhibit ~~deadline for the report. As such, those companies will be permitted~~ to ~~rely on Rule 12b-25 if they are unable to file the required reports on or before the extended due date. The purpose of~~ this ~~Current Report on Form 8-K is to comply with these conditions~~filing.

~~Kiwa~~Item ~~Bio-Tech~~9.01. ~~Products~~Financial ~~Group~~Statements ~~Corporation (the “Company”) originally filed a Form 8-K regarding the coronavirus’ potential impact on its business~~ and ~~its ability to timely file its Form 10-K Annual Report for the period ended December 31, 2019~~Exhibits.

~~As previously~~Exhibit announced in its Form 8-K filed on March 6, 2020 (and amended on March 30, 2020), the preparation of the Company’s Annual Report including financial statements and completion of the auditing process has been delayed by Chinese Government-imposed quarantines, office closings and travel restrictions which affect both the Company’s and its service provider’s personnel16. ~~Specifically,~~1 ~~the~~Letter ~~Company has significant operations in the city of Yangling, Shaanxi Province, China. Due~~ to ~~concerns~~SEC ~~related to~~from ~~the~~Friedman ~~spread of the Coronavirus, the entire city of Yangling has been locked down by the Government of China since January 25, 2020~~L. ~~All of the Company’s employees in this area have been required by the Government to stay at home until further notice, subject to the containment of the Coronavirus~~L. ~~Banks in the area are not engaged in normal operations and specific bank reporting required to complete the Company’s audit cannot be obtained at this time~~P. Indated ~~compliance with the Government’s health emergency rules in place, the Company’s building has been temporarily closed since~~ January 1925, 2020 and people are not allowed to enter the office and to access certain of the Company’s business records located in it. Due to Government-imposed quarantines, office closings and travel restrictions affecting the Company’s personnel and service providers, the Company’s accounting department has been unable to process certain of its accounting records and receipts required to complete the audit of the Company’s financial statements.2021

~~These~~Pursuant ~~unforeseen~~to ~~circumstances~~the ~~have~~requirements ~~resulted~~of in the ~~Company~~Securities ~~being~~Exchange ~~unable~~Act toof ~~timely file an accurate Annual Report on Form 10-K for its year-ended December 31~~1934, ~~2019 by~~ the ~~prescribed~~Registrant ~~date~~has ~~without~~duly ~~undue~~caused ~~hardship~~this ~~and~~report ~~expense~~ to ~~the~~be ~~Company.~~signed ~~Accordingly,~~on ~~in reliance upon the Order, the Company expects to file~~ its ~~Annual Report on Form 10-K no later than 45 days after the due date of filing~~behalf ofby ~~March 30, 2020, unless~~ the ~~COVID-19~~undersigned ~~circumstances~~thereunto doduly ~~not change and cause a further delay, in which case we will file for an additional extension and amendment to this Current Report on Form 8-K~~authorized.

For the same reasons, the Company will be unable to timely file its Form 10-Q Quarterly Report for the period ended March 31, 2020 which is due on May 15, 2020. The Company expects that it will be able to file each of its Annual Report and Quarterly report within 45 days of the due date of each respective report.

The Company is also reiterating its risk factors previously disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018 and its subsequent Quarterly Reports on Form 10-Q with the following risk factor:

We do not yet know the extent we could be affected by the Coronavirus (COVID-19) pandemic

In December 2019, an outbreak of a novel strain of coronavirus (COVID-19) originated in Wuhan, China, and has since spread to a number of other countries, including the United States. On March 11, 2020, the World Health Organization characterized COVID-19 as a pandemic. In addition, as of this time, several states in the United States have declared states of emergency, and several countries around the world, including the United States, have taken steps to restrict travel. Our operations are principally located in China, which has taken action to regulate the flow of labor and products and impede the travel of personnel, may impact our ability to conduct normal business operations, which could adversely affect our results of operations and liquidity. Disruptions to our supply chain and business operations, or to our suppliers’ or customers’ supply chains and business operations, could include disruptions from the closure of supplier and manufacturer facilities, interruptions in the supply of raw materials and components, personnel absences, or restrictions on the shipment of our or our suppliers’ or customers’ products, any of which could have adverse ripple effects on our manufacturing output and delivery schedule. If a critical number of our employees become too ill to work, or we are not able to access a sufficient quantity of our inventory for shipment due to enforced office closures, our production ability could be materially adversely affected in a rapid manner. Similarly, if our customers experience adverse business consequences due to COVID-19, or any other, pandemic, demand for our products could also be materially adversely affected in a rapid manner. Global health concerns, such as COVID-19, could also result in social, economic, and labor instability in the countries and localities in which we or our suppliers and customers operate. Any of these uncertainties could have a material adverse effect on our business, financial condition or results of operations.

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 hereunto duly authorized.

Dated: ~~April~~January 3026, ~~2020~~2021

	Kiwa Bio-Tech Products Group Corporation

		/s/ Wade Li
	By:	Wade Li
	Title:	Chief Executive Officer

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