Item 4.01 Changes in Registrant's Certifying Accountant
(a) On May 24, 2022, Martinelli Mick PLLC ("Martinelli Mick") was dismissed as
the independent registered public accounting firm for Providence Resources, Inc.
("Company"). The decision to dismiss Martinelli Mick was approved by the
Company's board of directors. Martinelli Mick ceased operations in 2013.
During the years ended December 31, 2012, and December 31, 2011, and the
subsequent interim period through March 31, 2013, there were no (1)
disagreements with Martinelli Mick on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedures,
which disagreements, if not resolved to its satisfaction, would have caused
Martinelli Mick to make reference in connection with its opinion to the subject
matter of the disagreement, or (2) reportable events under Item 304(a)(1)(v) of
Regulation S-K.
The audit reports of Martinelli Mick on the Company's consolidated financial
statements as of and for the years ended December 31, 2012, and 2011, did not
contain an adverse opinion or disclaimer of opinion, and were not qualified or
modified as to uncertainty, audit scope or accounting principles.
Prior to filling this Current Report on Form 8-K, the Company attempted to
contact Martinelli Mick to deliver a copy of the disclosures contained in this
Item 4.01(a) with a request that Martinelli Mick provide a letter addressed to
the Securities & Exchange Commission stating whether it agreed with the
statements contained herein. The Company was unable to secure a letter that
would otherwise have been filed as an exhibit given that Martinelli Mick ceased
operations in 2013.
(b) On May 24, 2022, the board of directors approved the engagement of Michael
Gillespie & Associates, PLLC ("Gillespie & Associates") as the Company's
independent registered public accounting firm for its fiscal year ended December
31, 2013.
During the fiscal years ended December 31, 2012, and 2011, and the subsequent
interim periods through March 31, 2013, neither the Company nor anyone acting on
its behalf consulted with Gillespie & Associates regarding (i) the application
of accounting principles to a specific transaction, either completed or
proposed, or the type of audit opinion that might be rendered on the Company's
financial statements or the effectiveness of internal control over financial
reporting, and neither a written report or oral advice was provided to the
Company that Gillespie & Associates concluded was an important factor considered
by the Company in reaching a decision as to any accounting, auditing, or
financial reporting issue, (ii) any matter that was the subject of disagreement
within the meaning of Item 304(a)(1)(iv) or Regulation S-K, or (iii) any
reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
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