ITEM 4.01. Changes in Registrant's Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm
On January 18, 2021, the Board of Directors of Pure Harvest Corporate Group,
Inc. (the "Company") approved the dismissal of BF Borgers CPA PC ("Borgers") as
the Company's independent registered public accounting firm.
The reports of Borgers on the Company's consolidated financial statements for
the fiscal years ended December 31, 2018 and December 31, 2019 and through
January 18, 2021 did not contain an adverse opinion or a disclaimer of opinion,
and were not qualified or modified as to uncertainty, audit scope, or accounting
principles. However, the reports for these periods did contain an explanatory
paragraph concerning the Company's potential inability to continue as a going
concern.
During the fiscal years ended December 31, 2018 and December 31, 2019 and
through January 18, 2021, there have been no "disagreements" (as defined in Item
304(a)(1)(iv) of Regulation S-K and related instructions) with Borgers 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 Borgers would have caused Borgers to make reference thereto in
its reports on the consolidated financial statements for such years. During the
fiscal year ended December 31, 2020 and through January 19, 2021, there have
been no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided Borgers with a copy of the disclosure it is making herein
in response to Item 304(a) of Regulation S-K and requested that Borgers furnish
the Company with a copy of its letter addressed to the Securities and Exchange
Commission (the "SEC"), pursuant to Item 304(a)(3) of Regulation S-K, stating
whether or not Borgers agrees with the statements related to them made by the
Company in this report. Borgers' letter to the SEC will be filed as an amendment
to this report.
(b) Newly Engaged Independent Registered Public Accounting Firm
On January 15,2021, the Board of Directors approved the appointment of Hainey
and Company ("Haynie") as the Company's new independent registered public
accounting firm, effective immediately, to perform independent audit services
for the fiscal year ending December 31, 2020. During the fiscal years ended
December 31, 2018 and December 31, 2019 and through January 18, 2021, neither
the Company, nor anyone on its behalf, consulted Haynie 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 with
respect to the consolidated financial statements of the Company, and no written
report or oral advice was provided to the Company by Haynie that was an
important factor considered by the Company in reaching a decision as to any
accounting, auditing or financial reporting issue; or (ii) any matter that was
the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) or a "reportable event" (as that term is
defined in Item 304(a)(1)(v) of Regulation S-K).
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
Exhibit Description
Number
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16 Letter from B.F Borgers CPA PC (to be filed by amendment)
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PURE HARVEST CORPORATE GROUP, INC. 
