ITEM 4.01. Changes in Registrant's Certifying Accountant
(1) Previous Independent Auditors:
a. On March 31, 2021, the Company was informed that our registered independent
public accountant, AJ Robbins CPA LLC retired and declined to stand for
re-appointment.
b. AJ Robbins CPA LLC's report on the financial statements for the year ended
December 31, 2020 contained no adverse opinion or disclaimer of opinion and was
not qualified or modified as to audit scope or accounting, except that the
report contained an explanatory paragraph stating that there was substantial
doubt about the Company's ability to continue as a going concern.
c. We have authorized AJ Robbins CPA LLC to respond fully to the inquiries of
the successor accountant.
d. The Company provided a copy of the foregoing disclosures to AJ Robbins CPA
LLC prior to the date of the filing of this Report and requested that AJ Robbins
CPA LLC furnish it with a letter addressed to the Securities & Exchange
Commission stating whether or not it agrees with the statements in this Report.
A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.
(2) New Independent Accountants:
a. On March 31, 2021, the Company engaged Gries & Associates, LLC of Denver,
Colorado, as its new registered independent public accountant. During the year
ended December 31, 2020 and prior to March 31, 2021 (the date of the new
engagement), we did not consult with Gries & Associates, LLC regarding (i) the
application of accounting principles to a specified transaction, (ii) the type
of audit opinion that might be rendered on the Company's financial statements by
Gries & Associates, LLC, in either case where written or oral advice provided by
Gries & Associates, LLC would be an important factor considered by us in
reaching a decision as to any accounting, auditing or financial reporting issues
or (iii) any other matter that was the subject of a disagreement between us and
our former auditor or was a reportable event (as described in Items
304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).
ITEM 9.01. Financial Statements and Exhibits
a. None
b. Exhibits
NUMBER EXHIBIT
16.1 Letter from AJ Robbins CPA LLC, dated March 31, 2021, regarding
Change in Certifying Accountant. (Filed herewith.)
2
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