Item 4.01 Changes in Registrant's Certifying Accountant.
On January 1, 2021, the audit practice of Hall & Company Certified Public
Accountants and Consultants, Inc. ("Hall"), an independent registered public
accounting firm, was combined with Macias Gini & O'Connell ("MGO") in a
transaction pursuant to which Hall combined its operations with MGO, and certain
members of Hall joined MGO either as employees or partners of MGO. On January
25, 2021, Hall resigned as auditors of Vystar Corporation (the "Company"), and
with the approval of the Audit Committee of the Company's Board of Directors,
MGO was engaged as the Company's independent registered public accounting firm.
Prior to engaging MGO, the Company did not consult with MGO regarding the
application of accounting principles to a specific completed or proposed
transaction or regarding the type of audit opinions that might be rendered by
MGO on the Company's financial statements, and MGO did not provide any written
or oral advice that was an important factor considered by the Company in
reaching a decision as to any such accounting, auditing or financial reporting
issue.
The Report of Independent Registered Public Accounting Firm of Hall regarding
the Company's financial statements for the years ended December 31, 2019 and
2018 did not contain any adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting principles,
except that such audit report did include an explanatory paragraph regarding our
ability to continue as a going concern.
During the years ended December 31, 2019 and 2018 and during the interim period
from the end of the most recently completed year through January 25, 2021, the
date of resignation, there were no disagreements with Hall on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedures, which disagreements, if not resolved to the satisfaction of
Hall, would have caused Hall to make reference to such disagreement in its
report.
The Company provided Hall with a copy of this Current Report on Form 8-K prior
to its filing with the U.S. Securities and Exchange Commission (the "SEC") and
requested that Hall furnish the Company with a letter addressed to the SEC
stating whether it agrees with the above statements and, if it does not agree,
the respects in which it does not agree. A copy of the letter, dated January 25,
2020, is filed as Exhibit 16.1 (which is incorporated by reference herein) to
this Current Report on Form 8-K.
Item 5.02. Departure of Directors or Certain Officers; Election of Directors;
Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.
(b) On December 17, 2020, Mr. Keith Osborn announced his retirement as a
director, which was made effective January 25, 2021. Mr. Osborn has served as a
director since 2016.
(d) On January 25, 2021, Byron L. Novosad, DDS, age 66, was appointed by
unanimous consent of the Board as a member of the Board of Directors to fill the
vacancy. Dr Novosad received a BA in Chemistry from Baylor University and
graduated from the University of Texas Dental School in Houston and later
received his Certificate in Periodontics in 1982. Dr. Novosad brings experience
to the Board in the medical and health care field, and served previously as a
consultant to UV Flu Technologies from 2011 to 2015 and a consultant to Vystar
Corp 2013 to 2015.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits.
The following exhibits are filed herewith:
Exhibit No. Description
16.1 Letter from Hall & Company Certified Public Accountants and
Consultants, Inc. dated January 25, 2021 regarding change in
independent registered public accounting firm.© Edgar Online, source Glimpses
VYSTAR CORPORATION 
