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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