PVRS Providence Resources Inc (PK)

Item 4.01 Changes in Registrant’s Certifying Accountant

(a) On May 24, 2022, Martinelli Mick PLLC (“Martinelli Mick”) was dismissed as the independent registered public accounting firm for Providence Resources, Inc. (“Company”). The decision to dismiss Martinelli Mick was approved by the Company’s board of directors. Martinelli Mick ceased operations in 2013.

During the years ended December 31, 2012, and December 31, 2011, and the subsequent interim period through March 31, 2013, there were no (1) disagreements with Martinelli Mick on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to its satisfaction, would have caused Martinelli Mick to make reference in connection with its opinion to the subject matter of the disagreement, or (2) reportable events under Item 304(a)(1)(v) of Regulation S-K.

The audit reports of Martinelli Mick on the Company’s consolidated financial statements as of and for the years ended December 31, 2012, and 2011, did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

Prior to filling this Current Report on Form 8-K, the Company attempted to contact Martinelli Mick to deliver a copy of the disclosures contained in this Item 4.01(a) with a request that Martinelli Mick provide a letter addressed to the Securities & Exchange Commission stating whether it agreed with the statements contained herein. The Company was unable to secure a letter that would otherwise have been filed as an exhibit given that Martinelli Mick ceased operations in 2013.

(b) On May 24, 2022, the board of directors approved the engagement of Michael Gillespie & Associates, PLLC (“Gillespie & Associates”) as the Company’s independent registered public accounting firm for its fiscal year ended December 31, 2013.

During the fiscal years ended December 31, 2012, and 2011, and the subsequent interim periods through March 31, 2013, neither the Company nor anyone acting on its behalf consulted with Gillespie & Associates regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements or the effectiveness of internal control over financial reporting, and neither a written report or oral advice was provided to the Company that Gillespie & Associates concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of disagreement within the meaning of Item 304(a)(1)(iv) or Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.