ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

(a) Dismissal of Independent Registered Public Accounting Firm

Effective January 7, 2020, Benjamin & Young, LLC ("B&Y") was dismissed as the independent registered public accounting firm of I-ON Digital Corp. (the "Company"). The Company's Board of Directors approved the dismissal of B&Y.

B&Y's reports on the Company's financial statements for the years ended December 31, 2018 and 2017, respectively, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During the years ended December 31, 2018 and 2017, and through January 7, 2020, there were no disagreements with B&Y 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 B&Y, would have caused it to make reference thereto in connection with its reports on the financial statements for such years. During the years ended December 31, 2018 and 2017, and through January 7, 2020, there were no matters that were either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.

The Company provided B&Y with a copy of the foregoing disclosures and requested B&Y to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not B&Y agrees with the disclosures. A copy of B&Y's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) New Independent Registered Public Accounting Firm

On January 8, 2020, the Company's Board of Directors, acting in the capacity of an audit committee, engaged Benjamin & Ko ("B&K") as the Company's new independent registered public accounting firm to act as the principal accountant to audit the Company's financial statements. During the Company's fiscal years ended December 31, 2018 and 2017, and through January 8, 2020, neither the Company, nor anyone acting on its behalf, consulted with B&K regarding the application of accounting principles to a specific completed or proposed transaction or the type of audit opinion that might be rendered on the Company's financial statements, and no written report or oral advice was provided that B&K concluded was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue.

Item 9.01. Financial Statements and Exhibits.





 Exhibit
   No.      Description

  16.1      Letter to the Securities and Exchange Commission from Benjamin &
            Young, LLP regarding the matters disclosed in Item 4.01 of this
            Current Report on Form 8-K.

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