Item 4.01 Changes in Registrant's Certifying Accountant.

On December 21, 2021, the Board of Directors of LiquidValue Development Inc. (the "Company") dismissed Briggs & Veselka Co. ("B&V") as its independent registered public accounting firm at the recommendation of the Audit Committee. B&V's audit report on the Company's financial statements for the year ended December 31, 2020 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the year ended December 31, 2020 and during the subsequent interim period preceding the date of dismissal, there were (i) no disagreements with B&V on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, and (ii) no reportable events (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Company has requested B&V to furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the statements made above by the Company. The Company has filed this letter as an exhibit to this Current Report on Form 8-K.

On December 22, 2021, the Company engaged Grassi & Co., CPAs, P.C. ("Grassi") as its independent registered public accounting firm for the Company's fiscal year ending December 31, 2021. The decision to engage Grassi was recommended by the Company's Audit Committee and approved by the Company's Board of Directors.

During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with Grassi regarding either:





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
    the Company's financial statements, and neither a written report was provided
    to the Company nor oral advice was provided that Grassi & Co. concluded was
    an important factor considered by the Company in reaching a decision as to
    the accounting, auditing or financial reporting issue; or

2.  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
Number     Exhibit

  16.1       Letter from Briggs & Veselka Co. dated December 23, 2021.
104        Cover Page Interactive Data File (embedded within the Inline XBRL
           document)

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