ITEM 4.01 - Changes in Registrant's Certifying Accountant.
1) Previous Independent Auditors:
a. OnMarch 3, 2021 ,Fruci & Associates II, PLLC ("Fruci") resigned as the registrant's registered independent public accountant. b. Our Board of Directors participated in and approved the decision to change independent accountants. There have been no disagreements with Fruci 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 Fruci would have caused them to make reference thereto in their report on the financial statements. c. From the date the registrant engaged Fruci onOctober 30, 2017 and throughMarch 3, 2021 , there have been no reportable events between the registrant and Fruci as set forth in Item 304(a)(1)(v) of Regulation S-K. d. The registrant provided a copy of the foregoing disclosures to Fruci prior to the date of the filing of this report and requested that Fruci furnish it with a letter addressed to theSecurities & Exchange Commission stating whether or not it agrees with the statements in this report. A copy of this letter will be filed as Exhibit 16.1 as an exhibit to this Form 8-K.
2) New Independent Accountants:
a. OnMarch 10, 2021 , the registrant engaged BF Borger CPA PC ("Borgers") as its new registered independent public accountant. During the years endedDecember 31, 2019 and 2018 and prior toMarch 10, 2021 (the date of the new engagement), we did not consult with Borgers regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the registrant's financial statements by Borgers, in either case where written or oral advice provided by Borgers would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).
ITEM 9.01 - Financial Statements and Exhibits.
a. None b. Exhibits NUMBER EXHIBIT 16.1 Letter fromFruci & Associates II, PLLC , datedMarch 10, 2021 , regarding Change in Certifying Accountant. (Filed herewith.) 2
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