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Item 4.01
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Changes in Registrant’s Certifying Accountant
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On August 22, 2017, the Board of Directors approved the
engagement of Rick Yancy of Yancy CPA, LLC (“
Yancy
”) as the Company’s new independent registered
public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending September
30, 2015; fiscal year ending September 30, 2016; fiscal year ending September 30, 2017; and all quarterly financial statement
occurring between September 30, 2015 and September 30, 2017. On October 12, 2017, Yancy withdrew his engagement after
performing minimal services for the Company, stating that their (Yancy) company was acquired in a merger and that they would
no longer perform audits for public companies.
On November 9, 2017, the Board of Directors approved the engagement
of Thomas M. “Mickey” O’Neal, CPA, CVA of Thayer O’Neal Company, LLC, Certified Public Accountants (“
Thayer
O’Neal
”) as the Company’s new independent registered public accounting firm to audit the Company’s
consolidated financial statements for the fiscal year ending September 30, 2015; fiscal year ending September 30, 2016; fiscal
year ending September 30, 2017; and all quarterly financial statement occurring between September 30, 2015 and September 30, 2017.
During the Company’s fiscal year ended September 30, 2015,
and the subsequent interim period through November 9, 2017, the Company has not consulted with Thayer O’Neal 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 Thayer O’Neal 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
) the subject of any “disagreement” as defined in Item 304(a)(1)(iv)
of Regulation S-K, or a “reportable Event” within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
The engagement of the new accountant was done by the Chief Executive
Officer, who is the sole member of the Board of the Company. The Company does not have an audit committee, or any other committee
charged with oversight of financial matters, and has entrusted the responsibility in its Chief Executive Officer acting as the
Company’s Chief Financial Officer.
In accordance with Item 304(a)(3) of Regulation S-K, the Company
provided Yancy with a copy of this disclosure and requested that Yancy furnish it with a letter addressed to the U.S. Securities
and Exchange Commission stating whether Yancy agrees with the above statements, and if not, stating the respects in which it does
not agree. Yancy failed to provide such a letter.