<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<div id="DSPFPageHeader"><div style="FONT-WEIGHT: bold; TEXT-ALIGN: center">&nbsp;</DIV>

<DIV STYLE="font-weight: bold; text-align: center">UNITED STATES</DIV>
</DIV>

<DIV STYLE="font: bold 10pt Times New Roman, Times, serif; text-align: center">SECURITIES AND EXCHANGE COMMISSION</DIV>

<DIV STYLE="font: bold 10pt Times New Roman, Times, serif; text-align: center"><FONT STYLE="text-transform: uppercase">Washington,
D.C. 20549</FONT></DIV>

<DIV>&#160;</DIV>

<DIV STYLE="font: bold 10pt Times New Roman, Times, serif; text-align: center">FORM 8-K</DIV>

<DIV><BR>
</DIV>

<DIV STYLE="font: bold 10pt Times New Roman, Times, serif; text-align: center">CURRENT REPORT</DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: center">Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934</DIV>

<DIV>&#160;</DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: center">Date of
earliest event reported: <FONT STYLE="font-weight: bold">October 11, 2018</FONT></DIV>

<DIV>&#160;</DIV>

<DIV>&#160;</DIV>

<DIV STYLE="font: bold 14pt Times New Roman, Times, serif; text-align: center"><FONT STYLE="text-transform: uppercase">iHealthcare,
INC.</FONT></DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: center">(Exact name of registrant as specified in its charter)</DIV>

<DIV><BR>
</DIV>

<DIV>
<TABLE ID="z2d63468fd0a648089b9e86c1fd0644e9" CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, serif; width: 100%">
<TR>
<TD STYLE="vertical-align: top; width: 33.33%">
<DIV STYLE="font: bold 10pt Times New Roman, Times, serif; text-align: center">Delaware</DIV>
</TD>
<TD COLSPAN="3" STYLE="vertical-align: top; width: 33.33%">
<DIV STYLE="font: bold 10pt Times New Roman, Times, serif; text-align: center">000-54994</DIV>
</TD>
<TD STYLE="vertical-align: bottom; width: 33.33%">
<DIV STYLE="font: bold 10pt Times New Roman, Times, serif; text-align: center">47-3002847</DIV>
</TD>
</TR>

<TR>
<TD STYLE="vertical-align: top; width: 33.33%">
<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: center">(State or other jurisdiction of incorporation)</DIV>
</TD>
<TD COLSPAN="3" STYLE="vertical-align: top; width: 33.33%">
<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: center">(Commission File Number)</DIV>
</TD>
<TD STYLE="vertical-align: top; width: 33.33%">
<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: center">(IRS Employer Identification&#160;No.)</DIV>
</TD>
</TR>

<TR>
<TD STYLE="vertical-align: top; width: 33.33%">&#160;</TD>
<TD COLSPAN="3" STYLE="vertical-align: top; width: 33.33%">&#160;</TD>
<TD STYLE="vertical-align: top; width: 33.33%">&#160;</TD>
</TR>

<TR>
<TD STYLE="vertical-align: top; text-align: center; width: 33.33%"><B>3901 NW 28th Street, 2nd Floor, Miami, FL</B><DIV STYLE="font: bold 10pt Times New Roman, Times, serif; text-align: center">    </DIV>
</TD>
<TD COLSPAN="3" STYLE="vertical-align: top; width: 33.33%">&#160;</TD>
<TD STYLE="vertical-align: top; text-align: center; width: 33.33%">
<DIV STYLE="font: bold 10pt Times New Roman, Times, serif; text-align: center">33142</DIV>
</TD>
</TR>

<TR>
<TD STYLE="vertical-align: top; text-align: center; width: 33.33%">
<DIV ID="DSPFPageHeader"></DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: center">(Address of principal executive offices)</DIV>
</TD>
<TD COLSPAN="3" STYLE="vertical-align: top; width: 33.33%">&#160;</TD>
<TD STYLE="vertical-align: top; text-align: center; width: 33.33%">(Zip Code)&#160;</TD>
</TR>
</TABLE>
</DIV>

<DIV>&#160;</DIV>

<DIV STYLE="text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, serif">Registrant&#8217;s telephone number, including area code:</FONT><FONT STYLE="font: 10pt Times New Roman, Times, serif">&#160;<FONT STYLE="font-weight: bold">1-305-751-2327</FONT></FONT></DIV>

<DIV>&#160;</DIV>

<DIV STYLE="font: bold 10pt Times New Roman, Times, serif; text-align: center">N/A</DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: center">(Former name or former address, if changed since last report.)</DIV>

<DIV>&#160;</DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: left">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:</DIV>

<DIV>&#160;</DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: left">&#9744;&#160;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</DIV>

<DIV><BR>
</DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: left">&#9744;&#160;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</DIV>

<DIV><BR>
</DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: left">&#9744;&#160;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17&#160;CFR&#160;240.14d-2(b))</DIV>

<DIV><BR>
</DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: left">&#9744;&#160;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17&#160;CFR&#160;240.13e-4(c))</DIV>

<DIV STYLE="font: 10pt Times New Roman, Times, serif; text-align: left">&nbsp;</div>


<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"></FONT></P>







<HR SIZE="3" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><FONT STYLE="font-size: 10pt"><B>Item 4.01.</B></FONT></TD><TD><FONT STYLE="font-size: 10pt"><B>Changes
                                         in Registrant&rsquo;s Certifying Accountant.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><B>(1) Previous Independent
Auditors</B>:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">On October 24, 2018,
iHealthcare, Inc. (the &ldquo;Company&rdquo;)&nbsp;was informed by its independent public accounting firm, Malone Bailey, LLP (&ldquo;MB&rdquo;)
effective that date, that MB resigned from the Company as its auditor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">The reports of Malone
Bailey on the financial statements of the Company for the past two fiscal years ended November 30, 2016 and 2017, the subsequent
interim periods thereto, and through October 24, 2018, (a) did not contain an adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting principles, with the exception of providing a qualification
as to the Company&rsquo;s ability to continue as a going concern in the Company's financial statements for the fiscal year ended
November 30, 2016 and 2017, and the subsequent interim periods thereto, (b) contained an opinion that management did not maintain
effective internal control over financial reporting, and (c) there were no other &ldquo;reportable events&rdquo; as described in
Item 304(a)(1)(v) of Regulation S-K, .</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">On October 25, 2018 the
Company provided MB with a copy of this Current Report and requested that it furnish the Company with a letter addressed to the
U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached
as Exhibit 16.1 to this Current Report on Form 8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">The decision by MB to
resign and the Company&rsquo;s decision to engage a new independent registered public accounting firm (as described below in this
Item 4.01 Changes in Registrant&rsquo;s Certifying Accountant) was accepted and approved, respectively by the Company&rsquo;s board
of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">&nbsp;</P>



<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><B>(2) New Independent Accountants:</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><FONT STYLE="font-size: 10pt">a.&nbsp;&nbsp;&nbsp;&nbsp;
On October 11, 2018, the Company engaged M&amp;K CPAS, PLLC, (&ldquo;M&amp;K&rdquo;), of Houston, Texas, as its new
Independent Registered Public Accounting Firm. During the period ended February 28, 2018 and prior to October 11, 2018 (the date of the new engagement), we did not consult with M&amp;K regarding (i) the application of accounting
principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company&rsquo;s financial
statements by M&amp;K, in either case where &nbsp;written or oral advice provided by M&amp;K would be an important factor
considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other
matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in
Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><B>Item 9.01. Financial Statements
and Exhibits.</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">A. None</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">B. Exhibits &nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="width: 13%; padding-right: 0.8pt; line-height: 107%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><U>NUMBER</U></FONT></TD>
    <TD STYLE="width: 87%; padding-right: 0.8pt; line-height: 107%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><U>EXHIBIT</U></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: white">
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">16.1</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Letter
    from MaloneBailey, LLP dated October 25, 2018</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">-1-</FONT></P>








<HR SIZE="3" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>SIGNATURES</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 48%; line-height: 107%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 52%; line-height: 107%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">iHealthcare, Inc.</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Dated:
    &nbsp;October 26, 2018</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding-right: 0.8pt; text-align: justify; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">/s/
    Noel Mijares</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Noel Mijares</FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 0.8pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Chief
    Executive Officer</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">-2-</FONT></P>


<HR SIZE="3" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "form8k_changeauditor.htm", "description": "FORM 8-K", "secsgml_size_bytes": 16861}]
{"company-data": {"conformed-name": "iHealthcare, Inc.", "cik": "0001634291", "assigned-sic": "5900", "irs-number": "473002847", "fiscal-year-end": "1130"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-55378", "film-number": "181141499"}, "business-address": {"street1": "141 NE 3RD AVENUE", "city": "MIAMI", "state": "FL", "zip": "33132", "phone": "305-751-2327"}, "mail-address": {"street1": "141 NE 3RD AVENUE", "city": "MIAMI", "state": "FL", "zip": "33132"}, "former-company": {"former-conformed-name": "Opulent Acquisition, Inc.", "date-changed": "20150218"}}
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
earliest event reported:
October 11, 2018
iHealthcare,
INC.
(Exact name of registrant as specified in its charter)
Delaware
000-54994
47-3002847
(State or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification No.)
3901 NW 28th Street, 2nd Floor, Miami, FL
33142
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code:
1-305-751-2327
N/A
(Former name or former address, if changed since last report.)
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 240.13e-4(c))
Item 4.01.
Changes
                                         in Registrant's Certifying Accountant.
(1) Previous Independent
Auditors
:
On October 24, 2018,
iHealthcare, Inc. (the "Company") was informed by its independent public accounting firm, Malone Bailey, LLP ("MB")
effective that date, that MB resigned from the Company as its auditor.
The reports of Malone
Bailey on the financial statements of the Company for the past two fiscal years ended November 30, 2016 and 2017, the subsequent
interim periods thereto, and through October 24, 2018, (a) did not contain an adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting principles, with the exception of providing a qualification
as to the Company's ability to continue as a going concern in the Company's financial statements for the fiscal year ended
November 30, 2016 and 2017, and the subsequent interim periods thereto, (b) contained an opinion that management did not maintain
effective internal control over financial reporting, and (c) there were no other "reportable events" as described in
Item 304(a)(1)(v) of Regulation S-K, .
On October 25, 2018 the
Company provided MB with a copy of this Current Report and requested that it furnish the Company with a letter addressed to the
U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached
as Exhibit 16.1 to this Current Report on Form 8-K.
The decision by MB to
resign and the Company's decision to engage a new independent registered public accounting firm (as described below in this
Item 4.01 Changes in Registrant's Certifying Accountant) was accepted and approved, respectively by the Company's board
of directors.
(2) New Independent Accountants:
a.    
On October 11, 2018, the Company engaged M&K CPAS, PLLC, ("M&K"), of Houston, Texas, as its new
Independent Registered Public Accounting Firm. During the period ended February 28, 2018 and prior to October 11, 2018 (the date of the new engagement), we did not consult with M&K regarding (i) the application of accounting
principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company's financial
statements by M&K, in either case where  written or oral advice provided by M&K would be an important factor
considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other
matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in
Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).
Item 9.01. Financial Statements
and Exhibits.
A. None
B. Exhibits
NUMBER
EXHIBIT
16.1
Letter
    from MaloneBailey, LLP dated October 25, 2018
-1-
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.
iHealthcare, Inc.
Dated:
     October 26, 2018
/s/
    Noel Mijares
Noel Mijares
Chief
    Executive Officer
-2-