CALI BlackRock ETF Trust II iShares Short Term California Muni Active

Item 4.01 Changes in Registrant’s Certifying Accountant

Resignation of Independent Registered Public Accounting Firm

Effective August 30, 2018, Marcum Bernstein & Pinchuk LLP (“ MBP ”) resigned as the independent registered public accounting firm of China Auto Logistics Inc. (the “ Company ”). A copy of MBP’s resignation letter is filed as Exhibit 99.1 to this Form 8-K.

As previously disclosed in the Company’s Form 8-K dated April 10, 2018, the Audit Committee of the Company’s board of directors initiated an investigation into certain allegations of undisclosed related party transactions. To assist with the investigation, the Audit Committee engaged independent counsel. At that time, MBP communicated to the Audit Committee that, due to information surrounding the ongoing investigation, MBP would not be able to complete its audit of the Company’s 2017 financial statements until the investigation was completed to MBP’s satisfaction.

As disclosed in the Company’s Form 8-K dated August 27, 2018, the independent counsel withdrew from its representation of the Audit Committee with respect to the investigation. As a result, MBP determined that the Company is unable to provide the information that MBP requires to determine whether the results of the investigation would either materially impact the fairness or reliability of the Company’s previously issued financial statements, the Company’s to-be-issued financial statements, or cause MBP to be unwilling to rely on management's representations or be associated with the Company’s financial statements.

Consequently, MBP concluded that it was unable to complete the audit and therefore resigned.

The report of MBP on the Company’s financial statements for the year ended December 31, 2016 did not contain any adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles, except that the report included an explanatory paragraph describing an uncertainty as to the Company’s ability to continue as a going concern.

Other than as described in this Form 8-K, during the fiscal years ended December 31, 2016 and December 31, 2017 and the subsequent interim period through August 30, 2018 (i) there were no disagreements between the Company and MBP on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved to the satisfaction of MBP would have caused MBP to make reference to the matter of the disagreement in connection with its report on the Company’s financial statements and (ii) there were no “reportable events” (as that term is described in Item 304(a)(1)(v) of Regulation S-K), and except for, as disclosed in Item 9A of the Company’s Annual Report on Form 10-K for the year ended December 31, 2016, MBP advised the Company and the Company concluded that there was a material weakness in the control environment of the Company related to the Company’s accounting department personnel who had limited knowledge and experience in US GAAP.

In accordance with Item 304(a)(3) of Regulation S-K, the Company provided MBP with a copy of the foregoing disclosure and requested MBP to furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made herein. A copy of the letter furnished by MBP is filed as Exhibit 16.1 to this Form 8-K.