ITEM 4.01. Changes in Registrant's Certifying Accountant.

(a) Release of Independent Registered Public Accounting Firm

On September 23, 2020, our board of directors resolved to release Pinnacle Accountancy Group of Utah ("Pinnacle") as our independent accountants. We informed Pinnacle of this determination on September 23, 2020, which was effective September 23, 2020.

Pinnacle was engaged by us on May 24, 2016 and has rendered reports on our financial statements since the year ended March 31, 2017. Since the fiscal years ended March 31, 2017, 2018, 2019 and 2020 and through the date of this form 8-K, Pinnacle has neither provided any adverse opinion or qualifications on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements that, if not resolved to Pinnacle's satisfaction, would have caused Pinnacle to make reference to the subject matter of the disagreement in connection with the audit of the Company's financial statements.

None of the reportable events described under Item 304(a)(1)(v)(A)-(D) of Regulation S-K occurred within period of the engagement of Pinnacle up to the date of release.

We have provided Pinnacle with a copy of this report prior to its filing with the Securities and Exchange Commission (the "SEC"). Pinnacle has provided a letter to us, dated September 23, 2020 and addressed to the SEC, which is attached hereto as Exhibit 16.1 and is hereby incorporated herein by reference.

(b) New independent registered public accounting firm

We have engaged JP Centurion & Partners PLT ("JP Centurion") as our independent registered public accounting firm, effective September 23, 2020. The decision to engage JP Centurion as our independent registered public accounting firm was approved by our board of directors.

During the two most recent fiscal years and through the date of this report, we have not consulted with JP Centurion regarding any of the following:





    1.  the application of accounting principles to any specified transaction,
        either completed or proposed, or the type of audit opinion that might be
        rendered on our financial statements;

    2.  the type of audit opinion that might be rendered on the Company's
        financial statements by JP Centurion, in either case where written or oral
        advice provided by JP Centurion would be an important factor considered by
        the Company in reaching a decision as to any accounting, auditing or
        financial reporting issues; or

    3.  any matter that was either the subject of a disagreement (as defined in
        paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related
        instructions thereto) or a reportable event (as described in paragraph
        (a)(1)(v) of Item 304 of Regulation S-K).

ITEM 9.01. Financial Statements and Exhibits.





(d) Exhibits



Exhibit No.   Description
  16.1          Letter of Pinnacle Accountancy Group of Utah dated September 23,
              2020

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