<?xml version='1.0' encoding='ASCII'?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2024" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2024" xmlns:us-roles="http://fasb.org/us-roles/2024" xmlns:country="http://xbrl.sec.gov/country/2024" xmlns:srt="http://fasb.org/srt/2024" xmlns:PTZH="http://PTZH/20240503">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html"/>
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02D_US%2DGAAP%2D2024 -->
<!-- Field: Set; Name: xdx; ID: xdx_036_PTZH_PTZH_20240503 -->
<!-- Field: Set; Name: xdx; ID: xdx_042_20240503_20240503 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_05A_edei%2D%2DEntityCentralIndexKey_0001627469 -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="AsOf2024-05-03" id="Fact000003" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="AsOf2024-05-03" id="Fact000004" name="dei:EntityCentralIndexKey">0001627469</ix:nonNumeric>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="ptzh-20240503.xsd" xlink:type="simple"/>
  </ix:references>
 <ix:resources>
    <xbrli:context id="AsOf2024-05-03">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001627469</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-05-03</xbrli:startDate>
        <xbrli:endDate>2024-05-03</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


<p style="margin: 0">&#160;</p>

<p style="font: 10pt/normal Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>UNITED STATES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>Washington,
D.</b></span><b>C. 20549</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-size: 14pt"><b>FORM <span id="xdx_90B_edei--DocumentType_c20240503__20240503_zxhfPBmt4oc7"><ix:nonNumeric contextRef="AsOf2024-05-03" id="Fact000009" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">CURRENT REPORT</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of Earliest Event Reported):
<b><span id="xdx_900_edei--DocumentPeriodEndDate_c20240503__20240503_zP1gcZxnZhV3"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt:datemonthdayyearen" id="Fact000010" name="dei:DocumentPeriodEndDate">May 3, 2024</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
  <tr>
    <td style="font: 11pt/106% Calibri, Helvetica, Sans-Serif; width: 100%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="xdx_904_edei--EntityRegistrantName_c20240503__20240503_zbydw1GV5Bl6" style="font-size: 14pt"><b><ix:nonNumeric contextRef="AsOf2024-05-03" id="Fact000011" name="dei:EntityRegistrantName">Photozou
    Holdings, Inc.</ix:nonNumeric></b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center; text-indent: 0.5in"><b></b></p></td></tr>
  <tr style="vertical-align: top">
    <td style="font: 11pt/106% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center"><span style="font: 10pt/106% Times New Roman, Times, Serif">(Exact name of registrant as specified in its charter)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="width: 29%; line-height: 106%">&#160;</td>
    <td style="width: 1%; line-height: 106%">&#160;</td>
    <td style="width: 41%; line-height: 106%">&#160;</td>
    <td style="width: 1%; line-height: 106%">&#160;</td>
    <td style="width: 28%; line-height: 106%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif"><b><span id="xdx_902_edei--EntityIncorporationStateCountryCode_c20240503__20240503_zUEk21IJPNA3"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt-sec:stateprovnameen" id="Fact000012" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span></b></span></td>
    <td style="padding-right: 0.8pt; line-height: 106%">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: center; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif"><b><span id="xdx_905_edei--EntityFileNumber_c20240503__20240503_zCgoOk2NwDJg"><ix:nonNumeric contextRef="AsOf2024-05-03" id="Fact000013" name="dei:EntityFileNumber">000-55806</ix:nonNumeric></span></b>&#160;</span></td>
    <td style="padding-right: 0.8pt; line-height: 106%">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: center; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif"><b><span id="xdx_90F_edei--EntityTaxIdentificationNumber_c20240503__20240503_zLiYEnT7sUJk"><ix:nonNumeric contextRef="AsOf2024-05-03" id="Fact000014" name="dei:EntityTaxIdentificationNumber">90-1260322</ix:nonNumeric></span></b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 0.8pt; text-align: center; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif">(state or other jurisdiction of incorporation)</span></td>
    <td style="padding-right: 0.8pt; line-height: 106%">&#160;</td>
    <td style="padding-right: 0.8pt; text-align: center; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif">(Commission File Number)</span></td>
    <td style="padding-right: 0.8pt; line-height: 106%">&#160;</td>
    <td style="padding-right: 0.8pt; text-align: center; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif">(IRS Employer Identification Number)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">4-30-4F, Yotsuya Shinjuku-ku</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Toyko, Japan</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of principal executive offices)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="xdx_909_edei--LocalPhoneNumber_c20240503__20240503_zdJgilODF7w7"><ix:nonNumeric contextRef="AsOf2024-05-03" id="Fact000015" name="dei:LocalPhoneNumber">81-3-6369-1589</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Registrant&#8217;s telephone number, including area
code)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">________________________________________________</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed since last
report)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">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 (see General Instruction A.2. below):&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 5%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif"><span id="xdx_90C_edei--WrittenCommunications_c20240503__20240503_zGGiEU1dQHde"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt:booleanfalse" id="Fact000016" name="dei:WrittenCommunications">&#9744;</ix:nonNumeric></span></span></td>
    <td style="width: 95%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif"><span id="xdx_90B_edei--SolicitingMaterial_c20240503__20240503_zHxZP45SZ3M9"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt:booleanfalse" id="Fact000017" name="dei:SolicitingMaterial">&#9744;</ix:nonNumeric></span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif"><span id="xdx_90C_edei--PreCommencementTenderOffer_c20240503__20240503_zlGpUo7Pypag"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt:booleanfalse" id="Fact000018" name="dei:PreCommencementTenderOffer">&#9744;</ix:nonNumeric></span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif"><span id="xdx_901_edei--PreCommencementIssuerTenderOffer_c20240503__20240503_z7NKDBU2UTPb"><ix:nonNumeric contextRef="AsOf2024-05-03" format="ixt:booleanfalse" id="Fact000019" name="dei:PreCommencementIssuerTenderOffer">&#9744;</ix:nonNumeric></span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><span style="font: 10pt/106% Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 11.25pt 0 0; text-align: justify"></p>

<table cellpadding="0" style="width: 100%">
  <tr>
    <td style="border-bottom: Black 1.5pt solid; width: 100%; padding: 0.75pt">&#160;</td></tr>
  <tr>
    <td style="border-bottom: Black 4.5pt solid; padding: 0.75pt">&#160;</td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Item 4.01 Changes in Registrant&#8217;s Certifying
Accountant</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(a) Dismissal of Independent Registered Public Accounting
Firm</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 3, 2024, the Board of Directors of Photozou
Holdings, Inc. (or the &#8220;Company&#8221;) approved the dismissal of BF Borgers CPA PC (&#8220;BF Borgers&#8221;) as the Company&#8217;s
independent registered public accounting firm.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The reports of BF Borgers on the Company&#8217;s consolidated
financial statements for the fiscal year ended November 30, 2023 did not contain an adverse opinion or a disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph relating to the
Company&#8217;s ability to continue as a going concern.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the fiscal year ended November 30, 2023, and
through the date of termination, May 3, 2024, there were no &#8220;disagreements&#8221; with BF Borgers on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of
BF Borgers would have caused BF Borgers to make reference thereto in its reports on the consolidated financial statement for such years.
During the fiscal year ended November 30, 2023, and through May 3, 2024, there have been no &#8220;reportable events&#8221; (as defined
in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Registration S-K), except for the identified material weaknesses in its internal control
over financial reporting as disclosed in the Company&#8217;s Annual Report.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company provided BF Borgers with a copy of the
disclosure made herein in response to Item 304(a) of Regulation S-K. In the event BF Borgers does not furnish the Company with a copy
of its letter addressed to the Securities and Exchange Commission (the &#8220;SEC&#8221;), pursuant to Item 304(a)(3) of Regulation S-K,
stating whether or not BF Borgers agrees with the statements made by the Company in this report, no further action is required due to
the fact that BF Borgers is not currently permitted to appear or practice before the Commission as noted in Staff Statement on Issuer
Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC, which was disseminated by the SEC this date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Item 9.01 Financial Statements and
Exhibits.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">-2-</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<hr style="color: Gray; background-color: Gray; height: 3px; width: 100%; border-width: 0"/>

<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">SIGNATURES</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr>
    <td>&#160;</td>
    <td colspan="2" style="vertical-align: top"><span style="font-size: 10pt">Photozou Holdings, Inc.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="width: 52%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 35%">&#160;</td>
    <td style="width: 11%">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">Date: May 6, 2024</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt">By</span></td>
    <td style="border-bottom: black 1pt solid; vertical-align: top"><span style="font-size: 10pt">/s/ <i>Koichi Ishizuka</i></span></td>
    <td>&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: top"><span style="font-size: 10pt">Koichi Ishizuka</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: top"><span style="font-size: 10pt">Chief Executive Officer</span></td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- eJxFjd0KgkAQhZ/Adxj2OkoXg/CupCSyCInodssxlnRHZre/R+otW5VoODAM53xzhBiJjFa6RobTosjhgE1bK4dQYIWM5oI+ka43Cfhd4FVbx8q4/vyBKXkGPTMdS3n2Rh99aItlAmE8kZ0gCpN4BvOtCDo/JVPpEo3TqgZlStgztazRKX4PHw7qRYaad191RLaaTALROBzsD8gwkrCjh3oS3yzkeSqCUT+ByJjurU8tXw5NR8KyxsbX2YH+K/gCABFKgQ== -->
</body>
</html>
[{"type": "8-K", "sequence": "1", "filename": "ptzh8k_5624o.htm", "description": "8-K", "secsgml_size_bytes": 21013}]
{"company-data": {"conformed-name": "Photozou Holdings, Inc.", "cik": "0001627469", "assigned-sic": "7310", "organization-name": "07 Trade & Services", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1130"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-55806", "film-number": "24917294"}, "business-address": {"street1": "4-30-4F, YOTSUYA, SHINJUKU-KU", "city": "TOKYO", "state": "M0", "zip": "160-0004", "phone": "401-641-0405"}, "mail-address": {"street1": "4-30-4F, YOTSUYA, SHINJUKU-KU", "city": "TOKYO", "state": "M0", "zip": "160-0004"}, "former-company": [{"former-conformed-name": "Photozou Co., Ltd.", "date-changed": "20170119"}, {"former-conformed-name": "Exquisite Acquisition, Inc.", "date-changed": "20141209"}]}
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):
May 3, 2024
Photozou
    Holdings, Inc.
(Exact name of registrant as specified in its charter)
Delaware
000-55806
90-1260322
(state or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification Number)
4-30-4F, Yotsuya Shinjuku-ku
Toyko, Japan
(Address of principal executive offices)
81-3-6369-1589
(Registrant's telephone number, including area
code)
________________________________________________
(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 (see General Instruction A.2. below):
☐
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
(a) Dismissal of Independent Registered Public Accounting
Firm
On May 3, 2024, the Board of Directors of Photozou
Holdings, Inc. (or the "Company") approved the dismissal of BF Borgers CPA PC ("BF Borgers") as the Company's
independent registered public accounting firm.
The reports of BF Borgers on the Company's consolidated
financial statements for the fiscal year ended November 30, 2023 did not contain an adverse opinion or a disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph relating to the
Company's ability to continue as a going concern.
During the fiscal year ended November 30, 2023, and
through the date of termination, May 3, 2024, there were no "disagreements" with BF Borgers on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of
BF Borgers would have caused BF Borgers to make reference thereto in its reports on the consolidated financial statement for such years.
During the fiscal year ended November 30, 2023, and through May 3, 2024, there have been no "reportable events" (as defined
in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Registration S-K), except for the identified material weaknesses in its internal control
over financial reporting as disclosed in the Company's Annual Report.
The Company provided BF Borgers with a copy of the
disclosure made herein in response to Item 304(a) of Regulation S-K. In the event BF Borgers does not furnish the Company with a copy
of its letter addressed to the Securities and Exchange Commission (the "SEC"), pursuant to Item 304(a)(3) of Regulation S-K,
stating whether or not BF Borgers agrees with the statements made by the Company in this report, no further action is required due to
the fact that BF Borgers is not currently permitted to appear or practice before the Commission as noted in Staff Statement on Issuer
Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC, which was disseminated by the SEC this date.
Item 9.01 Financial Statements and
Exhibits.
None.
-2-
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.
Photozou Holdings, Inc.
Date: May 6, 2024
By
/s/
Koichi Ishizuka
Koichi Ishizuka
Chief Executive Officer