Item 4.01
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Changes in the Registrants Certifying
Accountant.
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We have been notified that Seale & Beers, CPAs was acquired
by AMC Auditing, LLC. As a result, effective as of November 18, 2016, Seale
& Beers, CPAs resigned as our independent registered public accounting firm
and we engaged AMC Auditing, LLC as our independent registered public accounting
firm. The change of our independent registered public accounting firm from Seale
& Beers, CPAs to AMC Auditing, LLC was approved by our board of directors.
The report of Seale & Beers, CPAs on our financial
statements for our fiscal years ended March 31, 2016 and 2015 did not contain an
adverse opinion or disclaimer of opinion, or qualification or modification as to
uncertainty, audit scope, or accounting principles, except that such report on
our financial statements contained an explanatory paragraph in respect to the
substantial doubt about our ability to continue as a going concern.
During our fiscal years ended March 31, 2016 and 2015 and in
the subsequent interim period through the date of resignation, there were no
disagreements, resolved or not, with Seale & Beers, CPAs on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope and procedures, which disagreement, if not resolved to the satisfaction of
Seale & Beers, CPAs, would have caused Seale & Beers, CPAs to make
reference to the subject matter of the disagreement in connection with its
report.
During our fiscal years ended March 31, 2016 and 2015 and in
the subsequent interim period through the date of resignation, there were no
reportable events as described in Item 304(a)(1)(v) of Regulation S-K.
We provided Seale & Beers, CPAs with a copy of this current
report on Form 8-K prior to its filing with the Securities and Exchange
Commission, and requested that it furnish us with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made in this current report on Form 8-K, and if not, stating the respects with
which it does not agree. A copy of the letter provided from Seale & Beers,
CPAs is filed as Exhibit 16.1 to this current report on Form 8-K.
During our fiscal years ended March 31, 2016 and 2015 and in
the subsequent interim period through the date of appointment, we have not
consulted with AMC Auditing, LLC regarding either the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on our financial statements, nor has AMC
Auditing, LLC provided to us a written report or oral advice that AMC Auditing,
LLC concluded was an important factor considered by us in reaching a decision as
to the accounting, auditing or financial reporting issue. In addition, during
such periods, we have not consulted with AMC Auditing, LLC regarding any matter
that was either 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
described in Item 304(a)(1)(v) of Regulation S-K).