ITEM 4.01 Change in Registrant's Certifying Accountant.
(a)
Dismissal of Independent Registered Public Accounting Firm.
On November 13, 2020, Chee Corp. (the "Company") dismissed Michael Gillespie &
Associates, PLLC ("MGA"), as the Company's independent registered public
accounting firm.
The audit reports of MGA on the consolidated financial statements of the Company
for each of the two most recent fiscal years ended January 31, 2020 and 2019 did
not contain an adverse opinion or a disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope or accounting principles.
During the Company's two most recent fiscal years ended January 31, 2020 and
2019, and during the subsequent interim periods from February 1, 2020 through
October 31, 2020, (i) there were no disagreements with MGA on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedures that, if not resolved to MGA's satisfaction, would have
caused MGA to make reference to the subject matter of the disagreement in
connection with its reports and (ii) there were no "reportable events" as
defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided MGA with a copy of the disclosures in this report prior to
filing with the Securities and Exchange Commission (the "SEC"). A copy of MGA's
letter dated November 13, 2020 to the SEC, stating whether it agrees with the
statements made in this report, is filed as Exhibit 16.1 to this report.
(b)
Engagement of New Independent Registered Public Accounting Firm.
On November 13, 2020, the Board of Directors of the Company engaged Farber Hass
Hurley LLP ("FHH") as the Company's independent registered public accounting
firm for the year ending January 31, 2021.
During the two most recent fiscal years ended January 31, 2020, and January 31,
2019, and during the subsequent interim period from February 1, 2020 through
October 31, 2020, neither the Company nor anyone on its behalf consulted FHH
regarding either (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 neither a written
report nor oral advice was provided to the Company that FHH concluded 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" or a "reportable event", each as defined
in Regulation S-K Item 304(a)(1)(v), respectively.
ITEM 9.01 Financial Statements and Exhibits.
Exhibit 16.1: Letter from Michael Gillespie & Associates, PLLC dated November
13, 2020 to the Securities and Exchange Commission.
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CHEE CORP. 
