Item 4.01 Changes in Registrant's Certifying Accountant

CDSS Wind Down Inc. (the "Company") has engaged Malone & Bailey PC ("Malone & Bailey") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2009 to replace the firm of KBA Group LLP ("KBA"). The engagement of Malone & Bailey is effective as of July 24, 2009. The Company previously disclosed the resignation of KBA on a Current Report on Form 8-K, dated June 3, 2009, the terms of which are incorporated by reference herein.

During the Company's two most recent fiscal years, and in the subsequent interim period though July 24 , 2009, neither the Company nor anyone on its behalf consulted with Malone & Bailey regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company's financial statements, and Malone & Bailey did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K.