Item 4.01. Changes in Registrant's Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm

On or about January 27, 2023, Metro One Telecommunications, Inc. (the "Corporation") formally informed Gries and Associates, LLC ("Gries") of their dismissal as the Corporation's independent registered public accounting firm. Given that the Corporation does not have an audit committee, the decision to dismiss Gries was approved by the Corporation's Board of Directors. The dismissal was not related to any disagreements with Gries on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

The audit reports of Gries on the Corporation's financial statements for each of the past two fiscal years ended December 31, 2022 and December 31, 2021 and the subsequent interim period through January 27, 2023, did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except to indicate that there was substantial doubt about our Corporation's ability to continue as a going concern.

During the Corporation's two most recent fiscal years ended December 31, 2022 and December 31, 2021 and the subsequent interim period through January 27, 2023: (i) there were no disagreements with Gries on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to Gries' satisfaction, would have caused Gries 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.

Before filing this Current Report on Form 8-K with the Securities and Exchange Commission (the "SEC"), the Corporation provided Gries with a copy of the disclosures contained in this Item 4.01(a) and requested that Gries issue a letter, addressed to the SEC, stating whether Gries agrees with the statements contained in this Item 4.01(a). A copy of Gries' letter dated January 31, 2023, addressed to the SEC, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Engagement of New Independent Registered Public Accounting Firm

On January 27, 2023, the Corporation engaged B.F. Borgers CPA, PC ("Borgers") as its independent registered public accounting firm to audit the Corporation's financial statements as successor to Gries. Given that the Corporation does not have an audit committee, the decision to engage Borgers was approved by the Corporation's Board of Directors.

During the Corporation's two most recent fiscal years ended December 31, 2022 and December 31, 2021 and the subsequent interim period through January 27, 2023, neither the Corporation nor anyone on its behalf consulted with Borgers 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 Corporation's financial statements, and neither a written report nor oral advice was provided to the Corporation that Borgers concluded was an important factor considered by the Corporation in reaching a decision as to the accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01. Financial Statements and Exhibits.





(d) Exhibits.

The exhibits listed in the following Exhibit Index are filed as part of this current report.





Exhibit No.   Exhibit Description
  16.1          Letter from Gries and Associates, LLC dated January 31, 2023.
104           Cover Page Interactive Data File (formatted as Inline XBRL).





2

© Edgar Online, source Glimpses