Item 4.01. Changes in Registrant's Certifying Accountant.

Friendable, Inc. (the "Company") In particular, COVID-19 has caused disruptions in our normal interactions with our auditors, as such, Effective June 2, 2020, Manning Elliott resigned as the Company's auditors as it determined it would not be able to perform the audit of the Company's consolidated financial statements for the year ended December 31, 2019 and remain in compliance with the relevant independence rules due to unpaid fees.

The Company's Board of Directors appointed SALBERG & COMPANY, P.A. ("Salberg") as its new independent registered public accounting firm, officially effective as of June 2, 2020.

Prior to engaging Salberg, Salberg did not provide the Company with either written or oral advice that was an important factor considered by the Company in reaching a decision to engage Salberg as its independent accounting firm.

The Company has a small accounting staff and historically we've provided our auditors with onsite access to work papers and related information. We are relying on our staff/CFO to scan work papers and other documents, therefore the Company's ability to complete its audit and file the 2019 10-K prior to its due date is delayed. Notwithstanding the foregoing, the Company expects to file the 2019 10-K no later than May 14, 2020 (which is 45 days from the 2019 10-K's original filing deadline of March 30, 2020).


































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