Item 4.01 Change in Registrant's Certifying Accountant

On December 9, 2021, the Board of Directors as well as the Audit Committee of Oculus VisionTech Inc. (the "Company") approved and authorized the dismissal of KWCO, PC ("KWCO"), as its independent registered public accounting firm. On the same date, the Board of Directors as well as the Audit Committee approved and authorized the engagement of the accounting firm of Davidson & Company, LLP, Chartered Professional Accountants, as the Company's new independent registered public accounting firm.

KWCO's report on our financial statements dated March 15, 2021, for the most recent fiscal year ended December 31, 2020, contained an explanatory paragraph as to the Company's ability to continue as a going concern and as to critical audit matters.

Other than the going concern uncertainty and critical audit matters described above, KWCO's report did not contain an adverse opinion or disclaimer of opinion, or qualification or modification as to uncertainty, audit scope, or accounting principles.

In connection with the audit of our financial statements for the most recent fiscal year ended December 31, 2020, and in the subsequent interim period through the effective date of dismissal on December 9, 2021, there were no disagreements, resolved or not, with KWCO on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of KWCO would have caused them to make reference to the subject matter of the disagreements in connection with their report on the financial statements for such year.

During the Company's most recent fiscal year and the period through the effective date of dismissal of KWCO on December 9, 2021, there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K.

We provided KWCO with a copy of this current report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that they furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made in this current report on Form 8-K, and if not, stating the aspects with which they do not agree. The letter from KWCO dated December 13, 2021, is filed as Exhibit 16.1 to this current report on Form 8-K.

During the two most recent fiscal years and the subsequent interim period through the effective date of appointment of Davidson & Company LLP, Chartered Professional Accountants ("Davidson"), on December 9, 2021, we had not, nor had any person on our behalf, consulted with Davidson regarding either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, nor had Davidson provided to us a written report or oral advice regarding such principles or audit opinion on any matter that was the subject of a disagreement as set forth in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as set forth in Item 304(a)(1)(v) of Regulation S-K with our former independent registered public accounting firm.


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