Non Reliance of Financial Report Form 8 K

Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

On August 19, 2024, Bio Essence Corp., a California corporation (the "Company") determined that the financial statements included on the Quarterly Report on Form 10-Q for the period ending March 31, 2024 could no longer be relied upon. The Company terminated a lease early and originally wrote off the right-of-use and lease liability associated with the same from the Company's books, however, because the lease termination was not approved or agreed upon with the landlord, the Company determined that it should keep and report the right-of-use and lease liability on the Company's financials under the early-termination issue is resolved in full.

The Board of Directors discussed the matters contained herein with the Company's independent accountant, and are simultaneously filing an Amended Quarterly Report on Form 10-Q/A with updated financial statements.