Item 4.01 Changes in Registrant's Certifying Accountant.

(a) Resignation of independent registered public accounting firm

Following an internal reorganization of Moore Stephens CPA Limited (the "Former Auditors"), the Former Auditors resigned as the independent auditors of Pacific Vegas Global Strategies, Inc. (the "Company"), effective March 15, 2021. Moore Stephens CPA Limited has been the Company's auditors since November 6, 2017. The Company's Board of Directors (the "Board") approved the resignation of the Former Auditors effective on March 15, 2021.

The Former Auditors' audit report on the Company's consolidated financial statements for each of the past two fiscal years did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that the Former Auditors' report on the Company's financial statements for the fiscal year ended December 31, 2019 included an explanatory paragraph describing the uncertainty as to the Company's ability to continue as a going concern.

During the Company's two most recent fiscal years and through the subsequent interim period on or prior to March 15, 2021, (a) there were no disagreements between the Company and the Former Auditors on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the Former Auditors, would have caused the Former Auditors to make reference to the subject matter of the disagreement in connection with its report; and (b) no reportable events as set forth in Item 304(a)(1)(iv)(A) through (E) of Regulation S-B have occurred.

The Company has provided the Former Auditors with a copy of the disclosures in this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (the "SEC") and has requested that the Former Auditors furnish it with a letter addressed to the SEC stating whether the Former Auditors agree with the above statements and if not, stating the respects in which it does not agree. A copy of such letter, dated March 15, 2021, is filed as Exhibit 16.1 hereto.

(b) Engagement of new independent registered public accounting firm

The Board appointed MSPC Certified Public Accountants and Advisors, P.C. as the Company's new independent auditors (the "New Auditors"), effective from March 15, 2021.

During the Company's two most recent fiscal years and subsequent interim period on or prior to March 15, 2021, the Company has not consulted with the New Auditors regarding the application of accounting principles to a specified transaction, either completed or proposed, or any of the matters or events set forth in Item 304(a)(2) of Regulation S-B.

Item 9.01 Financial Statements and Exhibits.





 (a) Not applicable.




 (b) Not applicable.




 (c) Not applicable.




 (d) Exhibits.



Exhibit No.16.1 - Letter on change in certifying accountant from Moore Stephens CPA Limited dated March 15, 2021.


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