MEDD Medical Imaging Corporation (CE)

Item 4.01 — Changes in Registrant’s Certifying Accountant

On January 9, 2018, Medical Imaging Corp. (the “Company”) terminated Accell Audit & Compliance, PA (“Accell”) as the Company’s principal independent accountant.

Accell was engaged as the Company’s principal independent accountant on September 21, 2015 and reported on the Company’s financial statements for the fiscal years ended December 31, 2015 and December 31, 2016. During the Company’s last fiscal year, and subsequently up to the date of resignation, there were no disagreements between the Company and Accell on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements that, if not resolved to Accell’s satisfaction, would have caused Accell to make reference to the subject matter of the disagreement in connection with its report issued in connection with the audit of the Company’s financial statements.

None of the reportable events described under Item 304(a)(1)(v)(A)-(D) of Regulation S-K occurred within the Company’s last fiscal year nor subsequently up to the date of dismissal.

Accell’s audit report on the Company’s financial statements for the fiscal year ended December 31, 2016 contained no adverse opinion or disclaimer of opinion, however it was qualified as to uncertainty as a going concern.

The Company provided Accell with a copy of this disclosure before its filing with the Securities and Exchange Commission (the “SEC”), providing Accell with the opportunity to furnish the Company with a letter addressed to the SEC stating whether it agrees with the disclosures made in the filing. A letter from Accell is attached as Exhibit 16.1 to this filing.

The Company has engaged AMC Auditing as its new audit firm.