ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a) Former independent accountants.





    (i)   On December 7, 2020, Century Cobalt ("Registrant") notified Michael
          Gillespie & Associates PLLC (MGA) Registrant's independent registered
          public accounting firm, that it was being replaced.

    (ii)  The report of MGA on the consolidated financial statements of the
          Registrant as of and for the year ended November 30, 2018 and 2017 did
          not contain an adverse opinion or a disclaimer of opinion nor was it
          qualified or modified as to uncertainty, audit scope or accounting
          principles, except that the report included an explanatory paragraph
          relating to an uncertainty as to the Company's ability to continue as a
          going concern.

    (iii) The decision to discontinue the audit services of MGA was approved by
          our Board of Directors.

    (iv)  During the fiscal years ended year ended November 30, 2018 and 2017 and
          through December 7, 2020, there has been no disagreement with MGA on any
          matter of accounting principles or practices, financial statement
          disclosure, or auditing scope or procedure, which disagreement, if not
          resolved to the satisfaction of MGA, would have caused MGA to make
          reference to the subject matter of the disagreement in its report. There
          have been no reportable events as provided in Item 304 (a)(1)(v) of
          Regulation S-K up to and including the dismissal of MGA except for the
          material weakness in its system of internal controls over financial
          reporting which MGA advised the Company existed. The controls designed
          were adequate for financial disclosures required for the preparation of
          the Company Form 10-Q and 10-K filings; however due to lack of resources
          in the Company's accounting department the controls were not operating
          effectively. The Company's board of directors discussed this issue with
          MGA. MGA has been fully authorized by the Company to answer all
          inquiries of MGA concerning the controls that were not operating
          effectively. There are no limitations placed on MGA or MGA concerning
          the inquiry of any matter related to the Company's financial reporting.

    (v)   There were communication difficulties between the Company and MGA which
          resulted in MGA resigning.

    (vi)  We have provided MGA with a copy of this disclosure and have requested
          that MGA furnish us with a letter addressed to the SEC stating whether
          it agrees with the above statements. A copy of the letter from MGA,
          dated February 9, 2021 is filed as Exhibit 16.1 to this Form 8-K.

(b) New independent accountants.





    (i)  On December 7, 2020, we retained Fruci & Associates II, PLLC (Fruci) as
         our new independent registered public accounting firm to audit
         Registrant's financial statements for the fiscal year ending November 30,
         2020 and 2019. The appointment was approved by our Board of Directors.

    (ii) During the Company's two most recent fiscal years and any subsequent
         interim period preceding such engagement, we have not previously
         consulted with Fruci on the application of accounting principles to a
         specified transaction, or on the type of audit opinion that might be
         rendered on our financial statements, or any other matter that was the
         subject of a disagreement between the Company and Fruci or was a
         reportable event. In addition, the Company did not consult with Fruci
         regarding the material weakness of the Company's internal control over
         financial reporting prior to engaging Fruci.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS





(d) Exhibits



  16.1     Letter from Michael Gillespie & Associates PLLC, dated February 9,
         2021.





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