Item 4.01 Changes in Registrant's Certifying Accountant
(i) On July 30, 2019, the Board of Directors of the registrant accepted the
resignation of Haynie & Company, PC of Littleton, Colorado ("Haynie") as its
independent accountant. On November 20, 2020, the Company's Board of Directors
has engaged Pinnacle Accounting Group of Utah ("Pinnacle") to serve as the
Company's independent registered public accounting firm effective November 20,
2020.
(ii) The reports of Haynie on the consolidated financial statements of the
Company for the fiscal years ended January 31, 2017 and 2016, the last years the
registrant had audited financial statements, contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope, or accounting principles, with the exception that the report did
include a going concern paragraph.
(iii) During the Company's fiscal years ended January 31, 2017 and 2016, there
were no disagreements between the Company and Haynie 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 Haynie,
would have caused Haynie to make reference to the subject matter of such
disagreements in connection with its audit reports on the Company's financial
statements.
(iv) During the Company's fiscal years ended January 31, 2017 and 2016, there
were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation
S-K.
(v) During the Company's fiscal years ended January 31, 2017 and 2016, and the
subsequent interim period from February 1, 2017 to the date of this report, the
Company did not consult with Pinnacle regarding any of the matters set forth in
Items 304(a)(2)(i) and (ii) of Regulation S-K.
(vi) The Company has provided Haynie with a copy of the disclosures in this
report and has requested that Haynie furnish it with a letter addressed to the
Securities and Exchange Commission stating whether or not Haynie agrees with the
statements in this Item 4.01. A copy of this letter is filed as Exhibit 16.1 to
this report.
The registrant has provided Pinnacle with all of the financial information
required to bring the registrant current in its required filings with the
Securities and Exchange Commission and will file the required reports as soon as
the auditor has completed their work.
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