Item 4.01 Changes in Registrant's Certifying Accountant.
On November 19, 2021, High-Great Group Holding Company (the "Registrant")
dismissed MICHAEL GILLESPIE & ASSOCIATES, PLLC as the Registrant's independent
registered public accounting firm. During the engagement period (March 4, 2021
to November 19, 2021) there was a disagreement about a sales and inventory
transaction that was identified by the auditor as a potential fraud risk. Upon
discussing this issue with the Registrant's accountant who conveyed this to the
chief executive officer, the auditor was notified of being dismissed.
This disagreement between the Registrant and MICHAEL GILLESPIE & ASSOCIATES,
PLLC is a significant matter related to accounting principles or practices,
financial statement disclosures and auditing scope limitations to procedures
which, were not resolved to the satisfaction of MICHAEL GILLESPIE & ASSOCIATES,
PLLC. This matter is identified as a matter to be referenced in a report on the
Registrant's financial statements; and (ii) as a reportable events as the term
described in Item 304(a)(1)(v) of Regulation S-K.
The Registrant has asked MICHAEL GILLESPIE & ASSOCIATES, PLLC to provide it with
a letter addressed to the Securities and Exchange Commission stating whether it
agrees with the statement made above by the Registrant. A copy of the letter,
dated December 6, 2021, is filed herewith as Exhibit 16.1 and incorporated
herein by reference.
On November 19, 2021, the Company engaged M.S. Madhava Rao as its independent
accountant to provide auditing services for going forward for the Company. Prior
to such engagement, the Company had no consultations with M.S. Madhava Rao. The
decision to hire M.S. Madhava Rao was approved by the Company's Board of
Directors.
Item 9.01 Financial Statements and Exhibits.
Exhibit No. Description
16.1 Letter dated December 6, 2021 from Michael Gillespie & Associates, PLLC
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